The Gunfleet Sands decision on capital allowances: implications for businesses
ArticleExplore the implications of the Gunfleet Sands case on capital allowances claims for pre‑development costs.
With more than 20 years of experience of working within the field of capital allowances, I have worked within accountancy and property consultancy firms, leading the national teams for delivery of capital allowances claims. Throughout this time I have participated in various HMRC consultations, plus written articles within tax journals, capital allowances aspects within Wessex construction pricing books and reviewing the capital allowances aspects within a British Council for Offices Guide to Specification 2014.
Through this experience I have been able to help clients to drive down their tax liabilities by identifying the correct level of capital allowances to be claimed, advising on solutions with a particular focus on property purchases and construction projects. My projects have ranged in size and nature across the full gamut of property, including custodial, transport, infrastructure, renewables, healthcare, commercial, retail and residential sectors. Many clients have made capital allowances claims previously and have since benefitted from my knowledge of this complex area leading to significant uplifts in those previous claims.
My experience includes:
Outside of work I enjoy spending time with my family, walking, watching rugby and occasionally kicking a football.
Explore the implications of the Gunfleet Sands case on capital allowances claims for pre‑development costs.
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