Capital allowances advisors

Construction claim assessment

Capital Allowances is a technical and specialist activity that requires an optimal blend of knowledge, experience, and attitude.

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Our services are provided by senior advisers that have performed at the highest level across a variety of service platforms. Accounting, surveying and property consultancy experience blends together a considered and mature approach to claim solutions. We assume a thorough approach is required in all client requests but wherever possible we adopt simple, clear and disclosed services.

We believe capital allowances are an essential aspect in any project armoury and an invaluable value engineering tool. The inclusion of capital allowances estimates to project viability, feasibility, and financial modelling studies is paramount to enable our clients to fully consider project scope and returns. Maximising capital allowances then becomes an intrinsic project element, providing confidence to clients, and all stakeholders and interested parties.

Having a range of understanding through plant and machinery allowances, general plant, integral features, super deductions and first year allowances, structure and buildings allowances, contributions, grants, repairs, etc requires a holistic experienced approach to evaluate the best approach required.

Strategic acquisition advice

Our consultants have 20 plus years of advising on large and complex transactions through proactive planning and negotiation.

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Best practice and a high level of understanding underpin capital allowances transaction strategies, whether in selling or buying scenarios. Adopting a bespoke forward-thinking strategy establishes a competitive advantage over the opposing transacting parties, and in this respect capital allowances is no different to client investment and negotiation advice. A little proactive planning using foresight and judgement goes a long way to providing knowledgeable and maximised tax outcomes.

The building fixtures environment has evolved many times over the last 20-30 years, with finally, in the last 5 years at least, HMRC achieving a greater level of control and transparency. Significant opportunities remain however, for both sellers and buyers through an understanding of seller structure and positioning, protection and creative use of allowances both unidentified or identified, or knowing the right information required at the right time out with the standard CPSE enquiries. The key to success is in engaging the right expert early.

Sectorising allowances

All industry sectors are unique but require a tailored and transferable approach of core disciplines.

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Our cross trained senior surveying and tax experts have a unique set of skills which are required to assess, evaluate, review and document optimised capital allowances claims for our clients. We believe that core capabilities are essential to maximise savings in all industry sectors including offices, hotels and leisure, healthcare, manufacturing and so on. Whilst some industries require a more truly specialised approach such as the water industry or previously sports stadia and grounds (safety at work), we are also firm advocates of establishing expert knowledge in our client sectors.

Years of experience in listening to our clients business ideas and aspirations has taught us where best to place our focus in building strategies to increase allowances and savings. Existing building alterations may throw up a high degree of incidental assets, hotel projects will include a significant amount of embellishments and finishes, and healthcare builds will contain a high incidence of protective and clean assets. We listen, we learn, and we understand to how best develop our services to serve our individual clients.

Land remediation relief

An extremely rewarding tax relief that necessitates a highly specialised level of qualitative due diligence.

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Capital allowances advice requires a good degree of technical due diligence and entitlement considerations, and a high focus on analytical cost skills. However, the extremely valuable land remediation relief requires an opposing approach. To secure this relief It is fundamentally important to carry out a thorough understanding and review of all relevant client, transaction, property, environmental considerations, remediation strategy, and relevant costs to advise clients property. Failure to do so could be very costly.

A full review of this tax relief by HMRC several years back resulted in higher levels of legislative entitlement to focus the financial benefit where previously intended. Robust due diligence is key and must be enacted with the both the client’s and project consultant’s assistance to enable full disclosure of all relevant case facts. Our consultants are highly motivated to ensuring all client’s take advantage of this valuable project saving but with the correct, detailed approach.

News and updates

One Four Nine Group Leases Space at Glasgow’s 8 Nelson Mandela Place

Internal shot of 8 Nelson Mandella Place 19 June 2025

Avison Young and newly appointed joint agent, JLL, announce a new occupier for Topland’s 8 Nelson Mandela Place in the heart of Glasgow, with leading nationwide, independent chartered financial planning and investment management group, One Four Nine Group leasing the 5th floor (south).

This strategic move reflects One Four Nine Group's continued growth and dedication to delivering exceptional financial services and investment management solutions to the people of Scotland in a prime Glasgow location. The 5th floor (south) extends to 3,889 sq ft and has been taken on a new 10-year lease term.

The lease aligns with Topland's continued efforts to enhance its Glasgow office offerings. Topland is investing in its Glasgow portfolio to provide a variety of high-quality office spaces, including refurbished Cat A, partially fitted, and fully fitted options, catering to a wide range of business needs.

Enhancing on-site amenity for existing and potential occupiers has also been a key focus within the portfolio, with brand new ‘end of journey’ facilities provided at both 8 Nelson Mandela Place and 144 West George Street, with works at 17 Renfield Street due to commence shortly.

Topland has recently appointed JLL (Meg Beattie) to work alongside Avison Young across its well-located Glasgow assets.

Graham Waddell of Glasgow property consultancy firm, Johnston Waddell, acted on behalf of One Four Nine Group and commented:
“After an extensive search of availability within the city centre, 8 Nelson Mandela Place stood out as the clear winner. Offering attractive open plan accommodation, in a superb location and at a very competitive rental.”

Michael Facenna, Director in Avison Young’s Glasgow Transactions team who acts for Topland, said:
“Securing a tenant of the calibre of One Four Nine Group at 8 Nelson Mandela Place is testament to Topland’s pro-active refurbishment and letting strategy. By investing in its portfolio to provide modern, sustainable and cost-effective office space and by having a flexible approach to occupier needs, the team is well placed to generate further lettings in the near future across their Glasgow portfolio.”

Topland is set to launch a series of upgraded office spaces in the coming months. These spaces present excellent opportunities for businesses looking to establish or expand their presence in Glasgow city centre. Highlights include:

8 Nelson Mandela Place (8NMP)

  • Fitted Space: 5th Floor North (5,149 sq ft) – Currently being fitted out and furnished to include 48 workstations, x4 meeting rooms, and a spacious staff kitchen/breakout area.
  • Coming Soon: 3rd Floor (4,494 sq ft) and 6th Floor (5,296 sq ft) – Cat A and partially fitted space coming soon.

144 West George Street (144 WGS)

  • Fully Fitted Space: 6th Floor (3,703 sq ft) – Recently refurbished and currently being furnished. Details on the final fit-out will be released soon.
  • Coming Soon: 5th Floor – Further details on availability will be announced shortly.

Portland House (17 Renfield St)

  • Refurbished: 1st Floor (2,806 sq ft) – Recently refurbished and ready for occupancy.
  • Coming Soon: 7th Floor (4,402 sq ft) – A unique top-floor space featuring pyramid skylights and stunning city views.

Steve Pope, Group Director of Property & Asset Management at Topland, commented:
“We are delighted with the energy and attention to detail that JLL and Avison Young are bringing to our Glasgow properties. All three offer great space in core locations at competitive prices and we look forward to securing further lettings across the estate, building on the momentum generated by the recent One Four Nine Group letting. We are pleased that One Four Nine Group have chosen to join our roster of exciting and growing occupiers at 8 Nelson Mandela Place and elsewhere in the city.”

For further information on this release, please contact:

Leila Jones
Active Profile
[email protected]

About Avison Young

Avison Young creates real economic, social, and environmental value as a global real estate advisor, powered by people. As a private company, our clients collaborate with an empowered partner who is invested in their success.

Our integrated talent realizes the full potential of real estate by using global intelligence platforms that provide clients with insights and advantage. Together, we can create healthy, productive workplaces for employees, cities that are centers for prosperity for their citizens, and built spaces and places that create a net benefit to the economy, the environment, and the community.

Avison Young is a 2022 winner of Canada's Best Managed Companies Platinum Club designation, having retained its Best Managed designation for eleven consecutive years.

About Topland Group

Topland Group is a real estate investment and development company with a diverse portfolio of commercial properties, primarily focused on the UK. They deliver value to tenants through investment in modern, sustainable and well-maintained work environments.