- Heating systems
- Plumbing systems
- Electrical systems and wiring
- Lifts
- Light fixtures
- Air conditioning and ventilation systems
- Security systems
Capital allowances create powerful opportunities for UK companies to unlock substantial tax savings; however, locking in maximal savings is rarely straightforward. Our capital allowance consultants ensure you maximize your savings by getting involved early in the development, construction, property sale, or acquisition stage to identify, negotiate, secure, and protect all available capital allowance benefits.
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Overview
Capital allowances provide vital tax relief to UK businesses, allowing expenditure on plant and machinery—including often overlooked embedded items such as fixtures—to be converted into valuable tax savings that support growth and long-term success.
Our capital allowances experts take a comprehensive approach, analyzing your commercial property expenditure alongside your tax documentation, combined with a detailed assessment of the property itself, to identify every unused capital allowance—ensuring you pay only what you owe, and nothing more.
Tax Services
Our team provides comprehensive capital allowances reviews to identify all qualifying expenditure while ensuring full compliance. As complexity grows, we offer expert guidance on tax-efficient reliefs, including full expensing, first-year allowances, and structures and building allowances (SBAs). We manage the entire process to secure the best tax outcome for our clients.
Proven Results
Industry Impact
FAQs
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Our Approach
We undertake a detailed technical assessment of all elements of your commercial property to identify qualifying capital expenditure on fixtures, plant, and machinery. Our analysis includes a systematic review of mechanical and electrical installations—such as heating, plumbing, and electrical systems—together with lifts, lighting, air conditioning, ventilation, and security systems. This forensic approach ensures that qualifying expenditures, especially embedded plant and machinery that is frequently overlooked, are correctly identified and that no available tax relief is missed.
Our Approach
Ryan’s experts support the entire claim lifecycle, leveraging deep legislative and case law expertise to explore all entitlements. We advise at the contract stage for acquisitions and disposals to secure advantageous tax positions. As complexity grows, we provide guidance on full expensing and other incentives. We also fully defend our claims during His Majesty’s Revenue and Customs (HMRC) enquiries at no extra cost, ensuring total confidence and certainty.
Asset Value Protection
When selling a property, we ensure all qualifying expenditures are correctly identified and pooled before completion. This protects the capital allowances already claimed and enables any remaining entitlement to be retained or reflected within the sale negotiations—helping to preserve asset value and provide certainty throughout the transaction.
Contractual Tax Elections
We advise on and manage critical Section 198 elections during the sale process to fix the value of fixtures and integral features for capital allowances purposes. Working closely with your legal team, we draft robust contractual wording that meets statutory requirements, prevents future disputes or clawbacks, and ensures you retain the full benefit of the relief secured.
Lease Exit and Surrender Optimization
For occupiers exiting a property through a lease surrender or assignment, we identify tax-saving opportunities within your fit-out and restoration costs. We ensure that any capital spent on property improvements is fully accounted for, helping you exit the space as cost-effectively as possible.
Ryan’s Track Record of Success
We combine local and global expertise to help our clients improve their tax performance, translating tax savings into capital you can reinvest into business growth. Our strategic solutions and proprietary technologies are built upon decades of practitioner expertise, helping our clients achieve compliance, maximize savings, and boost profitability.
Our capital allowance consultants conduct detailed hotel surveys to uncover qualifying plant and machinery. We identify overlooked installations and infrastructure to unlock tax relief and improve cash flow.
Ryan’s experts identify qualifying expenditure in complex industrial environments, capturing specialist power, electrical, and lighting systems to maximize capital allowances and ensure compliance.
Our experts reclassify office construction and fit-out costs into capital allowances, capturing high-value assets like lifts, HVAC, and data systems to deliver significant savings.
Ryan’s experts identify qualifying plant and machinery in care facilities—including nurse call systems, hoists, and fire safety infrastructure—to unlock tax relief and support long-term investment.
Our experts perform comprehensive reviews across all commercial property types to identify embedded fixtures. We maximize tax relief and portfolio value by capturing all qualifying building services.