Capital allowances
Capital Allowances Review
Identify qualifying expenditure and potential opportunities.
Overview
Capital Allowances Review
A structured review of a property or portfolio to establish where qualifying expenditure may sit and whether a claim is worth pursuing.
Key considerations
What matters
- 01
Historic expenditure
Qualifying expenditure is not always captured at the time it is incurred. Earlier acquisitions, refurbishments and fit-outs may still merit review.
- 02
Ownership and entitlement
Who owns the asset, how it was acquired and what was agreed at purchase can all affect what may be available.
- 03
Records and documentation
The quality of available cost information shapes the approach. Where records are incomplete, a considered methodology is required.
The D&A approach
How we work with you
An initial conversation to understand the property, the ownership structure and your objectives.
A high-level view of where value may sit before any detailed work is commissioned.
Clear recommendations on whether, and how, to proceed.
Process
Step by step
- 01
Scope
Agree the properties and periods to review.
- 02
Gather
Collate acquisition, construction and cost information.
- 03
Review
Identify potential qualifying expenditure.
- 04
Advise
Set out findings and recommended next steps.
Related services
Discuss your property.
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