Property Disposals

The vendor, where within the charge to tax, must satisfy the pooling requirement and fixed value requirement to enable a buyer to claim Capital Allowances, s187a & 187b CAA2001. To fulfil this requirement and to make buyers aware of the benefit we can provide:

  • Capital Allowances Contract wording advice
  • Estimates of Capital Allowances including cash flow forecasts
  • s198 & s183 Election drafting
  • Review and entitlement of s181 works for buyer
  • Review of historic expenditure including Capital Contributions

Key Contacts: