CA Select Limited

Home
United Kingdom
Wrexham
CA Select Limited

Supporting Commercial Property Owners, Investors & Accountants
Capital Allowances | Property Tax Reliefs

28/07/2026

This project involved the acquisition of a multi-let industrial estate in the West Midlands, purchased as an investment property.

Following a detailed review, we identified £332,812 of qualifying expenditure, representing 10.6% of the purchase price.

Industrial estates often contain a wide range of qualifying fixtures, from electrical and lighting systems through to cold water installations and other embedded plant.

No two commercial properties are the same, which is why every Capital Allowances review starts with understanding the property and the circumstances surrounding its acquisition.

30/06/2026

Care homes are often viewed as healthcare businesses first and property assets second. However, their buildings typically contain extensive electrical, mechanical and specialist installations that can contain significant qualifying expenditure for Capital Allowances purposes.

In this case study, CA Select reviewed a substantial care home refurbishment and extension project, identifying over £822,000 of qualifying expenditure.

Qualifying assets included:
🏥 Electrical and lighting systems
🏥 Heating, ventilation and mechanical installations
🏥 Fire and security systems
🏥 Water and sanitary systems
🏥 Fixed equipment and specialist installations

One of the most common misconceptions we encounter is that Capital Allowances only apply to obvious items of plant and machinery. In reality, a significant proportion of qualifying expenditure is often integrated into the building itself and can easily be overlooked without a detailed review.

For care home operators undertaking acquisitions, refurbishments, extensions or new developments, considering the Capital Allowances position at an early stage can make a substantial difference to the overall tax relief available.

Every project is different, but this case study demonstrates why specialist property tax reviews remain an important part of the due diligence process.

22/06/2026

Commercial property owners often assume that if there was anything to claim, their accountant would have already identified it.

In reality, many commercial buildings contain qualifying assets hidden within the property, from electrical and lighting systems to heating, security and fire alarm installations.

A recent hotel review identified £91,807 of qualifying expenditure.

Every property is different, but if you've purchased, refurbished or extended a commercial property, it may be worth reviewing the Capital Allowances position.

www.caselect.co.uk

06/06/2026

Many people assume that historic and listed buildings don't offer much opportunity for Capital Allowances.

In reality, that isn't always the case.

This project involved a community ownership group that acquired a Grade II listed hotel in North Wales as a trading business.

Following a detailed review, we identified £91,807 of qualifying expenditure from a £550,000 purchase.

Qualifying assets included lighting, heating systems, water services, fire and security systems, together with other fixed installations throughout the property.

It's a good example of why commercial property owners shouldn't assume that all tax relief opportunities have already been explored, particularly when acquiring hotels, pubs, care homes, offices and other business premises.

Every property is different, but significant qualifying expenditure can often be hiding in plain sight.

If you own, have purchased, or are considering buying a commercial property, feel free to get in touch for an informal discussion.

19/05/2026

Did you know that qualifying capital allowances can often be hidden within commercial property?

Many businesses assume capital allowances only apply to new equipment purchases, but substantial qualifying expenditure can already exist within a building itself.

With the 2026 capital allowances changes now in force, reviewing historic commercial property acquisitions and refurbishment projects has become increasingly important.

Hotels, offices, care homes, industrial units, restaurants, pubs and furnished holiday lets can all contain qualifying plant and machinery that may never have been properly identified.

Our latest article explains:
• What changed in April 2026
• Why embedded fixtures matter
• Common misconceptions around capital allowances
• The types of properties where allowances are commonly missed

Read the full article below and feel free to get in touch if you would like an initial discussion about a property or project. https://www.caselect.co.uk/capital-allowances-in-2026/

12/02/2026

The Furnished Holiday Lettings regime changed in April 2025.

What did not disappear is the ability to claim capital allowances on qualifying expenditure incurred before that date.

Where an FHL property was acquired or refurbished in the last two tax years prior to the change, qualifying expenditure may still attract full Annual Investment Allowance, subject to the prevailing limits.

Expenditure incurred earlier can continue to be relieved through Writing Down Allowances in the appropriate pool.

If historic expenditure was never properly reviewed for embedded plant and fixtures, the opportunity may still exist.

The regime may have changed, but unclaimed capital allowances do not automatically vanish.

If you own a furnished holiday let, or advise clients who do, now is a sensible time to review whether capital allowances have been fully identified and claimed. Feel free to get in touch for an initial discussion.

Address

Wrexham

Website

http://www.caselect.co.uk/

Alerts

Be the first to know and let us send you an email when CA Select Limited posts news and promotions. Your email address will not be used for any other purpose, and you can unsubscribe at any time.

Contact The Business

Send a message to CA Select Limited: