The UK's first and only dedicated Capital
Allowances tool

Capital allowances software for compliance for commercial solicitors and conveyancers

Keeping your practice compliant on Capital Allowances

cPad™ is an online software product used by conveyancers to aid with the correct treatment of capital allowances during commercial property transactions.
cPad™ protects your firm by ensuring compliance with the latest Capital Allowances legislation, as well as Law Society and HMRC guidelines.

Prevent loss

Why was cPad™ created?

As of April 2014, new legislation stipulates that capital allowances (CAs) are lost to both Buyer and Vendor unless the correct provisions have been entered in the transaction’s documentation including CPSEs, sale agreements and any relevant CAA2001 elections.

Consequently, both Buyers and Vendor now face the possibility of losing their previously-realised tax savings as a result of capital allowances being incorrectly addressed by conveyancers at the pre-contract, exchange or completion stages.

Addressing capital allowances incorrectly during a transaction can result in litigation and claims for damages as a result of lost tax relief to your client.

Cutting edge

Only requiring the very basic scenario information, cPad™ will deliver a document summarising the CAs scenario for your compliance record.
The client can use this summary to make an informed decision on whether to retain or transfer the allowances. cPad™ will finally provide you with the correct wording to accurately reflect the client’s instruction on CAs within transaction documentation.

Informed decisions

3 easy steps

cPad™ helps you prepare HMRC-compliant transaction documentation without touching a book or calculator.

cPad™ provides you with the due diligence, scenario analysis and transaction wording needed to ensure full compliance.

Improve your clients ability to claim capital allowances by ensuring that all the relevant details are included within your documentation and clearly explained. Remove any ambiguity from the capital allowances scenario without incurring unnecessary costs.

With integrated live updates and real-time scenario analysis, cPad™ is able to compute the CAs scenario for any transaction involving commercial property, delivering due diligence summaries and analyses as well as wording for transaction documentation directly to your desk.

Integrating seamlessly into your existing processes, cPad™ ensures CAs are correctly addressed during the transaction - protecting your clients’ interests as well as safe guarding your firm from potential negligence claims.

cPad™ provides solicitors with standard checks, warnings and wording relating to CAs when undertaking a transaction involving commercial property to ensure that your client’s CAs position is secured and correctly represented within documentation.

FAQs

As a solicitor, why should I care about capital allowances?

Changes in legislation mean that capital allowances must now be correctly addressed at the time of transaction. Failure to do so can result in significant financial loss to Buyers and Seller.

Should my client’s accountant not be addressing the capital allowances?

Accountants are not legal experts and are not in a position to advise on the drafting of legal contracts and documents to reflect a client’s wishes to either retain or transfer capital allowances in line with the latest legislation. As the conveyancer, only you can ensure the requisite provisions are entered into the transaction documentation.

What is cPad™?

cPad™ is a self-service online portal that provides solicitors with the due diligence and wording required to address capital allowances in a commercial property transaction. You can access cPad™ for free at https://www.cpad.live

What does cPad™ deliver to me?

Once you enter the details of a specific transaction, cPad™ will email you a due diligence summary for your compliance trail as well as an analysis of the capital allowances scenario in order to help your client decide how to instruct you - whether to either retain or transfer any available capital allowances. cPad™ then provides you with the correct wording to fulfil your client’s instruction.

How do I know if capital allowances need to be addressed in a certain transaction?

Capital allowances are potentially available on any commercial property. cPad™ will undertake a process of entitlement and, using the information provided by you, will report back on the CAs scenario as well as the way it must be addressed to reflect the client’s instruction.

At what point during the conveyancing process should I address the capital allowances?

The sooner the better. Retaining or transferring capital allowances requires certain conditions to be met by both Buyer and Seller. That said, even if the transaction has been completed there is still the opportunity to undertake remedial action up to 24 months after completion.

What is the actual tax benefit involved?

On average, the bottom line tax benefit equates to a minimum of £35,000 per £1,000,000 of purchase price – although this can often be considerably more depending upon a variety of factors such as building type, usage and size.

For a cPad demo

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