Residential Care

About The Claim

The claim focused on eight properties that were previously residential but were renovated to serve as children’s homes for vulnerable children. The business sought tax relief under capital allowances, including the Annual Investment Allowance and the Structures and Buildings Allowance, in relation to improvements made to the properties. The main challenge was that the client did not wish for physical site visits due to the sensitive nature of the properties’ use.

To accommodate our client’s wishes our surveyors conducted virtual inspections of the properties and prepared inventories based on visuals provided by the client. These inventories were then used to carry out valuations, which were further analysed by our technical department to determine which items qualified for tax relief. It was essential to distinguish between the items that were part of the properties at the time of purchase and those added during the subsequent improvements. Throughout the process, we maintained clear communication with the client, sending them a copy of the inventory for approval before finalising the claim.