The Concept of PEFFs
Find out below exactly what PEFFs are, how they are missed, and how we can help.
40% First Year Allowances
The Autumn Budget 2025, delivered by Chancellor Rachel Reeves on 26 November 2025, introduced a significant...
50% First Year Allowance (50% FYA)
The 50% First Year Allowance, or 50% FYA, is a tax relief introduced by the Government to encourage businesses...
Full Expensing (FE)
Full Expensing (FE) refers to a new tax policy. This policy allows businesses to fully deduct the cost...
Misconceptions about Property Capital Allowance claims
Capital allowances are complicated, with many misunderstandings and misconceptions about property capital...
Buying & Selling Commercial Property Guidance
Capital allowances enable commercial property owners to claim qualifying capital expenditures as...
Section 198 Election
A Section 198 Election, of the 2001 Act, is a document that secures the Property Capital Allowance positions...
Guidance on Commercial Property Standard Enquiries (CPSE.1)
CPSE.1 or Commercial Property Standard Enquiries is a key document for those buying and selling a property....
Super-deduction
The introduction of the super-deduction has given companies a strong incentive to make additional investments...
Structures and Buildings Allowance (SBA)
Allowances and tax credits help a business to survive by claiming the tax breaks the government makes...
The Annual Investment Allowance (AIA)
The Annual Investment Allowance (AIA) was introduced in 2008. AIA is used to deduct the full value of...
Unclaimed Capital Allowances in Your Commercial Property
Most commercial property owners are only claiming a fraction of the capital allowances available to them....
Furnished Holiday Lets
There are special tax rules for rental income from properties that qualify as Furnished Holiday Lettings...

UK Tax Payers
Property Capital Allowances
Have you purchased or renovated a commercial property? If so, then you are probably sitting on a significant tax saving, and this can be released through a capital allowance claim.
Capital allowance is a taxable benefit against money spent on commercial property plant and machinery. Historic qualifying expenditure for claimable items that still remain a fixture within the property can be claimed against.
Explore ‘Property Capital Allowances Explained’ to find out more about making a Capital Allowance claim


