Capital Allowances Insights & Resources

At CA Select, we’re passionate about helping UK businesses unlock the hidden value in their commercial properties through expert capital allowances advice. Our insights and resources is where we share practical insights, updates on tax legislation, and real-world examples to help you better understand the benefits of capital allowances. Whether you’re a property investor, accountant, or business owner, you’ll find useful guidance to support smarter decision-making and improved tax efficiency. Stay informed, stay ahead — explore our latest posts below.

  • Capital Allowances in 2026, and the effect changes have for commercial property owners

    Recent changes to capital allowances in 2026 are now in force, and whilst much of the discussion has focused on businesses purchasing new equipment and machinery, there is another area that commercial property owners and accountants should not overlook. Historic qualifying expenditure within commercial property. From April 2026, the main Writing Down Allowance rate reduced…

  • Understanding the 2026 Capital Allowance Changes

    Writing-Down Allowances and New Reliefs In the 2025 Autumn Budget the UK Government announced significant changes to the capital allowances regime which are now coming into effect in 2026. These changes include a reduction in the rate at which writing down allowances (WDAs) are given, and the introduction of a new 40% first-year allowance (FYA)…

  • Capital Allowances: The FHL Regime Has Ended, But There’s Still Time to Claim

    Capital Allowances: The FHL Regime Has Ended, But There’s Still Time to Claim A key deadline approaching The Furnished Holiday Lettings (FHL) regime ended on 6 April 2025, closing one of the most generous tax treatments available to small property businesses. While the regime has now officially ended, there remains a valuable window of opportunity…

  • Court of Appeal Decision: Good News for Pre-Construction Development Costs

    A recent Court of Appeal decision has delivered excellent news for businesses involved in major construction and infrastructure projects. The ruling confirms that pre-construction development costs such as environmental studies, design work, and surveys can qualify for capital allowances in many cases. This decision could open the door to significant additional tax relief for commercial…

  • Capital Allowances for Commercial Property Owners

    Running a commercial property comes with many costs – but did you know there’s a hidden tax relief that could significantly reduce your tax bill? Capital allowances are a government-approved way for property owners to claim tax relief on certain expenditures, yet many businesses don’t even realise they qualify. Why Are Capital Allowances Overlooked? Many…

  • Capital Allowances for Accountants

    As an accountant, you’re always looking for ways to help your clients save money and improve their tax efficiency. One area that is often overlooked is capital allowances. By ensuring your clients are fully utilising these tax reliefs, you can add significant value to your services and strengthen client relationships. What Are Capital Allowances and…

  • Capital Allowances for Commercial Property Owners

    A Guide for Commercial Property Owners Introduction Capital allowances are one of the most overlooked tax relief opportunities available to commercial property owners in the UK. If you own a commercial property, you could be entitled to claim thousands of pounds in tax relief – but many businesses fail to take full advantage of this.…

  • Capital Allowances and Furnished Holiday Lettings (‘FHL’s’)

    Do you own Furnished Holiday Lettings?… DON’T MISS OUT! In their Spring Budget, the conservative government announced plans to abolish the FHL’s tax regime from April 2025. However, there is still time for FHL owners to prepare and submit capital allowances (‘CA’) claims to reduce their tax liabilities on current and historic qualifying expenditure. If…

  • Update from Spring Budget 2024 Furnished Holiday Lets (FHL)

    Following the recent Spring Budget announcements, the government has declared its intention to end the furnished holiday lettings (FHL) tax framework. This move aims to discontinue existing tax privileges for landlords operating short-term furnished holiday properties, favouring longer-term residential property rentals. Among the current tax advantages, not limited to FHL proprietors, are deductions for interest…

  • Clarification by HMRC on capital allowances rules for partnerships

    HMRC has recently updated its guidelines to clarify that a partnership containing a corporate member is eligible to assert capital allowances typically reserved for corporations. This encompasses allowances such as the super deduction and full expensing. The computation of a partnership’s profits is contingent upon the tax regulations applicable to its members: HMRC has revised…

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