Capital Allowances in Bitesize - Maximising Relief in Property Transactions

Introduction

With corporation tax at 25% and property income taxed up to 47%, understanding capital allowances has never been more valuable. This short webinar will guide you through how to identify and claim allowances across construction, refurbishment, acquisitions, and disposals.

Covering the latest Finance Act 2025 changes, including full expensing and the £1m Annual Investment Allowance, this webinar focuses on real-world application and common pitfalls to avoid.

Designed for property lawyers, accountants, banking professionals, and tax advisers, this webinar assumes a working knowledge of capital allowances legislation.

What You Will Learn

This webinar will cover the following:

• Legislative updates and key reliefs
• Finance Act 2025 - key changes and practical impact
• 100% Full Expensing
• 50% First-Year Allowances
• Annual Investment Allowance (£1 million)
• Structures and Buildings Allowance
• Identifying qualifying expenditure
• What qualifies for plant and machinery allowances
• Common grey areas and boundary issues
• Repairs vs capital expenditure
• Property development and refurbishment
• Treatment of developments and refurbishments
• Land Remediation Relief
• 150% decontamination allowances
• Capital contributions
• Strategic opportunities and risk areas
• Missed capital allowance opportunities (with practical examples)
• Common errors and how to avoid them
• Recent capital allowances case law
• Transactions - Buying, selling, and structuring
• Key issues in property acquisitions and disposals
• Capital allowances in corporate transactions
• CPSE (Commercial Property Standard Enquiries) - practical considerations
• Special regimes and incentives
• Designated freeports and their tax advantages
• Practical application
• Real-life case studies
• Step-by-step approaches to identifying and claiming allowances

This pre-recorded webinar will be available to view from Thursday 25th June 2026

Alternatively, you can gain access to this webinar and 2,300+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.