As you will be aware, businesses can claim capital allowances on eligible items bought for use within the businesses and claim a writing down allowance (WDA) against taxable profits.

Everyone knows they can claim on plant and machinery such as tools and office equipment. However, when it comes to fixtures, fittings and integral building features, it can become complicated due to the difficulties of accurately valuing systems embedded in a property and the maze of case law. This can lead to capital allowances being inaccurately assessed and processed, meaning clients miss out on unclaimed tax relief.