The Commercial Property Buyer’s Tax Due Diligence Checklist
30th June 2026
The Tax Checks You Should Make Before Exchange When carrying out due diligence on a commercial property acquisition, buyers typically focus on legal issues, surveys, tenant covenants, financing arrangements, and title matters. However, tax due...
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Why EPC Ratings Are Quietly Reshaping Commercial Property Values
3rd June 2026
For years, Energy Performance Certificates (EPCs) were treated as little more than a compliance requirement. Today, they are becoming one of the most influential factors in commercial property value. Across the UK, investors, lenders, occupiers, and...
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Section 198 Election Explained
30th April 2026
When purchasing a commercial property, most attention is given to price, location, and legal due diligence. However, one critical area is often overlooked: The Section 198 election. This single clause can determine whether a buyer can claim capital...
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Can You Still Claim Capital Allowances on Older Properties?
2nd April 2026
A common misconception among property owners and even some accountants is that capital allowances are only available on newly purchased or recently developed properties. In reality, significant tax relief may still be available on older properties,...
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How to Prepare A Capital Allowance Claim: What Accountants Need to Know
28th February 2026
Capital allowances on commercial property remain one of the most technically complex areas of UK tax. For accountants advising clients with property exposure, understanding where challenges arise is critical, both from a compliance and professional...
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Does a Refurb Count as Repairs or an Improvement?
30th January 2026
Real HMRC Case Studies That Made All the Difference When you refurbish commercial property, how that work is classified for tax can mean a huge difference to your cash flow and tax bill. One key factor is whether expenditure is treated as: A repair...
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