Capital Allowances Planning
What is it?
There are many scenarios where the use of capital allowances have to be given proper consideration when constructing or disposing of property assets. For example, if a developer is constructing a hotel for onward sale, the capital allowances are worth much more to a high-nett-worth individual investor than a non-taxpaying pension fund. In such scenarios, the value of the allowances have to be estimated and the disposal of the asset planned in order to extract the maximum value for the developer and investor alike. In other situations, for example where a property investor is entering into a company share sale arrangement as opposed to a traditional asset purchase in order to minimise SDLT (Stamp Duty Land Tax), the capital allowances aspects of this arrangement must be considered so that a true tax saving cost benefit analysis can be undertaken.
Capitus doesn’t just identify the value of capital allowances; we give active strategic advice on how to extract the maximum value from their usage and ownership.
Please call 0121 447 8388 or e-mail enquiries@capitus.co.uk for queries on any of our services. We will personally get back to you. Our initial advice is free!
