If you pay UK tax and own a commercial property that is not wholly held in a SIPP then it is highly likely that you are paying too much tax. This is not a ‘scheme’ or avoidance ploy but thanks to a little used law called the Capital Allowances Act. In essence, whenever you spend money buying or improving a commercial property you are allowed by HMRC to offset part of the expenditure against your income or corporation tax liability.
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Routinely accountants will claim allowances for ‘movable’ fixtures and fittings but they do not have the specialist skill to identify such allowances for the ‘immovable’ fabric of the building - for this you need a specialist surveying company.
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