Both owners and occupiers of office buildings can claim substantial capital allowances but this opportunity is often missed. This can be due to confusion over the capital allowances rules changes or because non-specialist solicitors, accountants and tax advisors do not recognise the full potential of available allowances. Frequently, construction cost information can be unhelpful and […]Read more
Since April 2017 there have been restrictions for deducting interest where bank interest exceeds £2m/annum. This makes the full claiming of allowances for UK entities even more important.
From April 2019 overseas owners of UK commercial properties are subject to CGT and from April 2020, all non-resident landlords will be subject to corporation tax.
This webinar aims […]Read more
Garden centres can benefit from additional tax relief on purchase and construction expenditure.
There are around 2,500 garden centres in the UK. Most are full scale “leisure destinations” with some evolving from local nurseries to others being newly constructed. Not only do they provide a range of plants and garden furnishings, but additional facilities such as […]Read more
It is sometimes essential to offer incentives to attract tenants to take space in a vacant property. Typically these will be in the form of a general cash payment, contribution to tenant fit out or a rent-free period.
Of these the contribution route can be the most tax efficient for the landlord as there is a […]Read more