The CA4 Partnership announced on the 1st of February 2025 that we had merged with fellow capital allowances practice Capex Consulting. We welcomed our new Co-Directors Russell Gwilliam and Kevin Meyer who bring a wealth of knowledge and additional capital allowances experience to the CA4 team.
The merger is already proving to be a successful marriage of our skills that is yielding benefits to clients and boosting overall performance. The directors of CA4 can now boast over 150 years’ combined experience clearly setting us apart as a leading consultancy in providing capital allowances and land remediation relief advice.
What are capital allowances?
Capital allowances are a generous tax relief for expenditure on commercial property acquisitions, developments, refurbishments and fitting out projects.
Capital allowances are available to UK corporation and income taxpayers, and the savings generated are based on the amount of qualifying plant and machinery expenditure identified multiplied by the tax rate paid by the business or individual.
CA4 Partnership have prepared capital allowance valuations on many of the UK’s largest property acquisitions and construction projects.
Types of allowances
Calculating the value of tax relief available is complex because there are different types of allowances that have varying annual writing-down allowances.
The most common types:
- Plant & machinery allowances.
- Capital Allowances Full Expensing.
- 50% First Year Allowances..
- Annual investment allowance.
- Structures & buildings allowances.
CA4 Partnership specialises in maximising the value of qualifying plant and machinery and ensuring that expenditure is treated correctly and claimed in the most tax advantageous category.
What is Land Remediation Relief?
Land Remediation Relief (LRR) provides a generous tax deduction, which is 150% of the qualifying expenditure incurred. It was introduced to encourage companies to clean-up brownfield sites and buildings. LRR is available for both commercial and residential sites.
Key Points:
- LRR is only available to companies, but not to individuals or partnerships. From April 2020, it became available for non-resident landlord companies.
- LRR operates under a ‘polluter pays’ principle, therefore the relief is not available if the contamination is caused by the company or anyone associated to them.
- LRR is not eligible for work which would have had to be done anyway, such as normal site preparation.
How CA4 Partnership can assist
Our service offers clients:
- Free and no-obligation assessment to establish entitlement to claim.
- Pre-contract advice on property acquisitions.
- Valuation and claim preparation on property acquisitions, capital expenditure projects and land remediation relief.
- Historical reviews to ensure all allowances have been claimed.
- Advice on property disposals including contract wording, replies to CPSE and CAA 2001 s198/199 elections.
- Our full disclosure policy ensures we maintain an excellent relationship with HMRC.
Claiming capital allowances and land remediation relief is complex and time consuming. CA4 Partnership offer a cost-effective approach and will handle all capital allowance and land remediation relief issues on your behalf.
For more information, please visit www.ca-4.co.uk or contact one of our directors Russell Gwilliam, Kevin Meyer, Tim Beresford or Satnam Kainth.
