Capital allowances can provide significant tax relief on qualifying expenditure incurred by businesses, property owners, investors and occupiers. We help identify opportunities across acquisitions, construction, refurbishment and fit-out, and prepare robust claims supported by appropriate evidence.
We work with businesses, property owners, investors and occupiers to identify qualifying expenditure, establish the appropriate treatment and prepare the supporting evidence needed for a robust claim.
Identify and maximise available capital allowances when acquiring or disposing of commercial property.
Capital allowances reviews during acquisitions
Section 198 election advice
Review of purchase price allocation
Identification of qualifying fixtures and plant
Support with property disposals
Identify qualifying expenditure during construction, refurbishment, conversion and fit-out projects and ensure the available relief is properly captured.
Plant & Machinery Allowances
Structures & Buildings Allowance
Identification of qualifying fixtures and integral features
Review of construction and project costs
Capital allowances planning during the project
We consider the different capital allowances that may apply to your expenditure and ensure opportunities are assessed as part of the wider tax position.
Plant & Machinery Allowances (PMA)
Structures & Buildings Allowances (SBA)
Research & Development Allowances, where applicable
Annual Investment Allowance (AIA)
Full Expensing, where applicable
Previous property expenditure may contain capital allowances opportunities that were not identified or fully claimed at the time.
Review historic property expenditure
Identify previously unclaimed allowances
Review historical transactions
Assess supporting documentation
Prepare claims for eligible expenditure
Capital allowances should be considered before significant expenditure is incurred, not simply after a project has completed. Early advice can help identify opportunities and support more effective tax planning.
Consider capital allowances during project planning
Identify qualifying expenditure before costs are incurred
Assess Full Expensing where applicable
Consider AIA availability
Coordinate capital allowances with wider tax planning
Our involvement doesn't end when the claim is submitted.
If HMRC opens an enquiry into a claim prepared by us, we provide the technical support needed to explain and defend the position. We manage the technical correspondence and discussions with HMRC, keeping you and your advisors informed throughout.
Our team includes former HMRC inspectors, giving us practical insight into how capital allowances claims are reviewed and challenged.
What this means for you:
Technical support throughout the enquiry
Direct assistance with HMRC correspondence and queries
Clear explanations and supporting evidence
Regular communication throughout the enquiry
No additional fee for HMRC enquiry support on claims prepared by us
Specialist-led advice, tailored to your business.
Our team is made up of specialists who are genuinely the best in their field: people who’ve spent years mastering their discipline. That depth means our advice holds up under scrutiny.
We build partnerships that last. We integrate with your team, understand your business, and stay commited through the complex moments. That’s earned us clients who come back, year after year.
Compliance is at the core of everything we do. It’s the foundation of how we think and advise. With a stellar in-house compliance team, you can be certain that every recommendation we make is defensible.
Leading organisations across industries trust us with their most complex challenges. That reputation is earned through consistent excellence and personable service synonymous with Bonham & Brook.
Our team combines specialist capital allowances knowledge with extensive practical experience across the property and construction sectors.
We have hands-on experience of capital allowances surveys, expenditure analysis and claim preparation across a wide range of commercial property projects. That practical understanding helps us identify qualifying expenditure accurately and provide advice that works in the real world.
Our team includes ATT-qualified capital allowances specialists, as well as professionals with extensive experience in construction, property taxation, capital allowances and business rates.
Chris brings over 30 years of business experience, including more than 15 years in senior commercial and leadership roles across accountancy, business and tax advisory firms. He joined Bonham & Brook from a long-established capital allowances business and leads the development of our property an...
Associate Director - Head of Property Tax
Mark is a capital allowances specialist with over a decade of experience in the field and more than 1,000 commercial property assessments to his name. His experience spans a wide range of projects, from routine assignments through to high-value, complex and bespoke commercial property work. With a b...
Capital Allowances Manager
Chris brings over 25 years' experience in the real estate sector, with a particular focus on property taxation since 2009. His background spans Business Rates and Capital Allowances, giving him a strong understanding of the commercial property market and the tax opportunities that can arise from pro...
Commercial Manager - Property Taxes
Whether you're acquiring a property, developing a new building, refurbishing existing premises or fitting out leased space, our team can help identify whether capital allowances are available.
