Capital Allowances in Bitesize - Maximising Relief & Avoiding Costly Mistakes

Introduction

This short webinar examines the latest changes introduced by the Finance Act 2025, including full expensing and new leasing rules, alongside practical guidance on navigating capital allowances in commercial property transactions.

Through case studies and real-world insights, you will learn how to secure available reliefs, avoid common pitfalls and ensure allowances are not lost.

Designed for property lawyers, accountants, banking professionals and tax advisers, this webinar assumes a working knowledge of capital allowances legislation.

What You Will Learn

This webinar will cover the following:

• Key reliefs and allowances
  • 100% Full Expensing for companies
  • 50% First Year Allowance
  • Annual Investment Allowance (AIA)
  • Structures and Buildings Allowance (SBA)
• New and specialist regimes
  • Freeport tax sites
  • 14% leasing rate
• Property transactions - critical considerations
  • Practical implications of the Finance Act 2014 fixtures legislation
  • Capital contributions to tenant works
  • Commercial Property Standard Enquiries (CPSEs)
  • Capital allowances contract clauses and drafting
• Pitfalls and risk areas
  • Common mistakes in buying and selling commercial property
  • Scenarios where allowances are lost or restricted
  • Lessons from how the rules operated in practice
• Strategic planning and opportunities
  • Key strategies to maximise claims
  • Case studies and real-world applications
  • Managing capital allowances through the transaction lifecycle
• Looking ahead
  • Potential future changes to the capital allowances regime
  • Planning considerations for advisers and clients