INDEPENDENT CAPITAL ALLOWANCES VALUERS

Student Accommodation & Capital Allowances

By : October 4, 2016 Comments Off on Student Accommodation & Capital Allowances

Capital allowances and contaminated land can have a significant impact on the financial viability of student accommodation projects. Lovell Consulting are actively involved in several student accommodation projects. This note sets out the key capital allowances planning points.

Site Acquisitions potential tax allowances

Where a site is purchased with existing buildings may contain plant and machinery such […]

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Capital Allowances & Data Centres

By : July 25, 2016 Comments Off on Capital Allowances & Data Centres

Substantial capital allowances are available on the construction of data centres.   Up to 90% of expenditure on new build date centres, or higher, can potentially qualify for capital allowances.   The reason for this high level of allowances is that the buildings are normally quite simple enclosures containing vast amounts of mechanical and electrical plant.

Types of […]

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Private Rented Sector (PRS) & Capital Allowances: Key Planning Points

By : July 20, 2015 Comments Off on Private Rented Sector (PRS) & Capital Allowances: Key Planning Points

Private Rented Sector (PRS) & Capital Allowances

Capital allowances and contaminated land can have a significant impact on the financial viability of PRS projects. Lovell Consulting are actively involved in several PRS projects. This note sets out the key capital allowances planning points.

Site Acquisitions potential tax allowances

Where a site is purchased with existing buildings may contain […]

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Business Premises Renovation Allowance (BPRA) Case Summary: Senex Investments

By : April 2, 2015 Comments Off on Business Premises Renovation Allowance (BPRA) Case Summary: Senex Investments

Business Premises Renovation Allowance (BPRA) Case Summary: Senex Investments Ltd v Revenue & Customs [2015]

Release Date: 04 March 2015

Overview

Whether a former church is a qualifying building for the purposes of BPRA.

The FTT found that church was a qualifying building for BPRA as it had last been used as a “trade, profession or vocation” under […]

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