This document discusses capital allowances claims that can be made on commercial property in the UK. Some key points: - Capital allowances date back to the 1870s and are governed by the Capital Allowances Act 2001, with decades of case history refining interpretations. - Capital expenditures that improve assets with enduring benefits to a trade can be claimed. Examples of qualifying plant and machinery expenditures are given. - Making capital allowances claims can provide significant tax benefits by reducing taxable profits. Examples are given showing potential tax savings of thousands of pounds. - Reasons claims may not always be made include lack of awareness by solicitors, accountant misconceptions, or concerns about clawbacks. The future