Due Diligence
Who needs it?
Property Investors
Will need to know the level of capital allowances that will be available to them on acquisition and any potential restrictions that may exist in terms of capital allowances. Property investors will need to understand the value of capital allowances when disposing of property assets as this can have an impact on negotiations with potential purchasers.
Property Occupiers
Will need to understand if capital allowances are available to them if occupying under traditional occupational leases, sale and leaseback arrangements, or following the acquisition of long leasehold interests.
Financiers
The ability to repay debt for the construction or acquisition of property assets can be dependent on the tax liabilities of the taxpayer. Banks and other lending institutions are increasingly factoring capital allowances into their financial modelling calculations.
Investment Agents
Investment agents are finding that capital allowances have an ever-increasing part in sale and purchase negotiations and need to establish with a degree of certainty the value of capital allowances available.
What is it?
On any given real estate acquisition or disposal there are a number of issues that can affect either the level of capital allowances being acquired or the level retained on disposal. Capitus has developed an in-depth due diligence process for such scenarios that ensures that the capital allowances position is considered and protected.
Please call 01527 894 863 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!

