This document discusses case studies of capital allowance claims undertaken by Curtis Plumstone Associates for various commercial property clients. It describes claims made for nursing homes, hotels, mixed-use properties, offices, and a guest house. The case studies identified significant amounts of previously unclaimed capital allowances, resulting in substantial tax savings for the property-owning clients.

1. Curtis Plumstone Ltd, Wellesley House, 204 London Road, Waterlooville, Hants. P07 7AN
T: 0239 2696815 E: info@curtisplumstone.com W: www.curtisplumstone.com
Company No. 8420337 VAT No. 134604044
Capital Allowances Claims – Case Studies
The following are examples of some the capital allowances work undertaken by Curtis Plumstone
Associates. Capital Allowances Specialists can maximise tax relief in respect of commercial property
expenditure on second had purchases, new-builds and re-developments.
Case Study 1 – Care / Nursing Homes
“Not all claims are straight forward and it is therefore important to engage a capital allowances claims
company which knows how to correctly interpret the complexities of the legislation and maximise the
tax benefits”
Case Study 2 - Hotel
“We are often asked the same questions by accountants who believe there are drawbacks to making
a capital allowances claim but these are normally due to misconceptions which endure within the
accounting profession”
This nursing home, located in West Yorkshire, is owned by
a limited company. We were contacted by the company’s
accountant and were awarded the contract based on our
experience in capital allowances claims on nursing and care
homes as well as our competitive pricing. The end result
was the identification of £365k of previously unclaimed
capital allowances. At a corporation tax rate of 20% this
produces an overall potential tax benefit of circa £73k.
One of the Directors of the company which owns the nursing
home above also owns a care home in Cumbria as part of a
partnership. This was a slightly more complex claim as there
was evidence that a previous owner had claimed capital
allowances. However this did not preclude a claim but did
restrict it to an extent. Despite this capital allowances were able
to be claimed of £212k and with the partners being subject to
tax at 40% this produces a tax saving over time of circa £85k.
This beautiful Cotswolds Hotel was originally an 18th
Century Coaching Inn and retains a lot of the character
from this period. We were delighted to be awarded the
capital allowances claims contract after speaking at length
with the owner’s accountant. The end result was the
identification of circa £337k in previously unidentified
capital allowances which for the owners, on a 40% tax rate,
means an overall tax benefit of circa £134k.

2. Curtis Plumstone Ltd, Wellesley House, 204 London Road, Waterlooville, Hants. P07 7AN
T: 0239 2696815 E: info@curtisplumstone.com W: www.curtisplumstone.com
Company No. 8420337 VAT No. 134604044
Case Study 3 - Mixed Use Property
“The property owner was delighted. His accountant rated our work as excellent and confirmed our
fees were much lower than other capital allowances claims providers he had contacted.”
Case Study 4 - Offices
“This business was won in competition with at least five other capital allowances claims companies”
Case Study 5 - Guest House
We were contacted by the property owner’s accountant who
wanted an initial high level capital allowances review for his
client. The property, purchased at a cost £1.25m, is a mixed use
property in Birmingham with retail units on the ground floor
and a language school on the floors above. When our work was
completed £302k worth of capital allowances had been
identified and as the owner was a 40% income tax payer this
translated into an income tax saving over time of £121,000.
There was an almost immediate income tax saving of £27k.
A national organisation with seven offices spread across the
UK. The value of the portfolio was in excess of £4m. We
were able to identify £550k worth of capital allowances. This
equates to a total tax saving over time, at 20% corporation
tax, of £110k. We were slightly disappointed by the result, in
this case caused by the high cost of their London Office
where it is not uncommon for the price of the land to make
up 40% to 50% of the overall purchase value of the
property. The significance of is it reduces the percentage to
be attributed to plant & machinery (p&m) attracting the
capital allowances. The client, however, was delighted!
This Guest House in Whitby was purchased for £422k in
2012. The original purchase contract listed "fixtures" valued
at £15k. However when we came to undertake our detailed
capital allowances survey and analysis of the property we
discovered a further £110k in unclaimed capital allowances.
The owners, who are 40% tax payers, will benefit from tax
savings over time of circa £44k. One owner was so impressed
with the results that he is also now helping us to promote our
capital allowances claims services in the Whitby area.