Enhanced Capital Allowances - Live at Your Desk

Introduction

This virtual classroom session aims to provide you with a good understanding of the key issues for claiming allowances on commercial properties and office buildings for the buying, selling, refurbishing and constructing of space based on case studies and examples of best practice including the recently introduced structures and buildings allowances.

Find out how to maximise allowances, how to retain those allowances upon sale and maximise allowances when buying, building, refurbishing or fitting out hotels, restaurants and offices.

What You Will Learn

This live and interactive session will cover the following:

• 100% full expensing and 130% super capital allowances
• Different types of allowances and key items of plant in the hospitality and commercial property sector
• Landlord contributions
• Structures and buildings allowance (SBAs) for contracts entered into after 29 October 2018
• Refurbishments to offices, hotels and restaurants - key issues including maximising repairs expenditure
• Asbestos removal and decontamination that typically applies in hospitality, offices, tax relief
• Capital allowances issues when buying and selling property
• How should you negotiate allowances when buying an office/hotel?
• How should you negotiate allowances when selling a property?
• What information do you need from builders and professional advisors when carrying out building works?
• Relevant case studies
• Repairs v capital allowances
• Recent capital allowances cases include HMRC v SSE Generation Ltd

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.