With the introduction of full expensing, businesses now face strategic decisions when planning capital investment. This analysis compares the mechanics of full expensing and the Annual Investment Allowance, how each interacts with group structures, disposals, and special rate pools, and sets out how to determine the most tax-efficient path based on expenditure profile and timing.

Structures & Buildings Allowances (SBA) were introduced to level the playing field between new-build and refurbished commercial properties, but in practice remain underclaimed. This piece explores eligibility nuances, from expenditure apportionment and disuse adjustments to leasehold complexities, and highlights common errors that prevent investors from securing relief on qualifying construction and renovation spend.

When commercial property changes hands, capital allowances can quietly account for a material portion of the transaction value, yet are frequently lost through oversight. This article explains how Section 198 Elections preserve entitlement, the pitfalls of poorly drafted contracts, and why early coordination between legal, tax, and surveying teams is essential to protect embedded allowances during acquisition or disposal.