About The Claim
Majesticare (Evesham) Ltd provides high-quality residential nursing care and has recently undertaken the construction and fit-out of a new care facility. The project was notable for the superior standard of construction and finish, with work spanning several accounting years. Due to the timing and nature of the expenditure, only capital allowance writing down allowances were available for claim.
Our Approach
Our engagement began with a comprehensive review of the documentation provided by the client, including build costs and project timelines. A proposal was then drafted to estimate the potential tax savings available. Once the client approved the proposal, we arranged for a detailed physical survey of the property to create a full inventory of qualifying items.
Given the scale and complexity of the building, our surveyors worked closely with the project’s Quantity Surveyor to confirm cost details and ensure accuracy. The technical team then reviewed the valuations to identify claimable items and correctly allocate them to the appropriate capital allowance pools. Where possible, actual cost data was used, and item quantities were verified through close liaison with the client.
Draft inventories were shared with the client for feedback and approval, helping to maintain accuracy and transparency. A Claim Summary was then prepared, clearly outlining the breakdown of the claim and its projected tax benefit. This included specific guidance for entering the necessary figures into the company’s amended tax return. After a period of coordination with the client’s accountants, the claim was submitted to HMRC, and final reports were produced once confirmation of processing had been received.
An observation from our Senior Claims Analyst, Dave Corfield...
“Due to the size and complexity of the building, it was necessary for our surveyor to carry out significant cross-checking of item quantities and valuations with the client. We also had an added time pressure to an already tight schedule, as we were working against the deadline for submitting an amended 2022 tax return. The collaborative effort ensured we delivered a robust and timely claim.”
Examples of some of the embedded qualifying items that we found...
Sprinkler system
Dado Trunking
Wetrooms
Laundry chute
“We were up against a tight deadline of just over a month to get the capital allowance claim submitted, but the team pulled out all the stops without compromising on quality, and the communication throughout was excellent. They had initially forecasted £2,125,699, but identified £2,334,196, an excellent result! A great team to work with under pressure.”
Richard Shipley | Group Finance Manager
“We always recommend CARS to clients with commercial properties. Their technical knowledge and ability to identify every available allowance is fantastic. It’s reassuring to work with a team that is reliable and meticulous.”
Gary Chadwick | Audit Director
DJH
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