A Complete Guide to Capital Allowances for Property Investors in 2026
Why capital allowances matter in 2026
Capital allowances are one of the most powerful (yet consistently underutilised) tax reliefs available to UK property investors. In 2026, as investors navigate higher borrowing costs and increased scrutiny from HMRC, capital allowances have moved from being a […]
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New first-year allowance and main rate of writing-down allowances
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In this podcast with Aidan Savage of ElevationAI, John Lovell discusses Lovell Consulting and his secrets to many years of successful business including strategies and his vision for the future.
Capital Allowances on Property Purchases and Expenditure – a Comparison of Ireland and UK
This course outlines the capital allowances tax savings on the purchase of commercial and residential properties and expenditure. It compares and contrasts capital allowances in Ireland and UK and provide real case studies.
John Lovell covers the […]
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Realbuzz Group Ltd v HMRC [2025] UKFTT 493 – What It Means for Capital Allowances
Although the recent First-tier Tribunal decision in Realbuzz Group Ltd v HMRC [2025] UKFTT 493 (TC) focused on Research and Development (R&D) tax relief, it highlights important points that could apply to other areas of tax relief. In particular […]
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VOA to Merge with HMRC – What It Means for Capital Allowances
On 28 April 2025, the UK Government announced that the Valuation Office Agency (VOA) will be absorbed into HM Revenue & Customs (HMRC) by April 2026. This move is part of a broader effort to cut inefficiencies and modernise public services.
In this episode of Growth Unlock, Marcel interviews John Lovell, Managing Director of Lovell Consulting, a specialist in capital allowances.
Lovell Consulting’s complimentary Capital Allowances Avoiding Blunders webinar outlines tax savings available by reviewing current and historical construction expenditure and commercial property purchases. To subscribe click here
Landmark Capital Allowances Case: Orsted West of Duddon Sands v HMRC (Gunfleet Sands)
A recent Court of Appeal ruling in Orsted West of Duddon Sands v HMRC has significant implications for businesses claiming capital allowances, particularly in the infrastructure and renewable energy sectors. The case revolved around whether preliminary studies and surveys carried […]
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First Tier Tribunal Decision – Capital Allowances tax case regarding the construction of Quay Walls
The First Tier Tribunal (FTT) has published its decision on the case of The Mersey Docks and Harbour Company Limited (Mersey Docks) V HMRC.
It concluded that the expenditure incurred on the construction of the quay wall in […]
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