Case studies
Office Purchase Trade Association
In 1991 this trade association, non-tax-paying at the time, acquired a three storey property in Surrey for £380,000 for their new corporate headquarters. In the following years, their accountants failed to re-visit the purchase or their subsequent £70,000 of capital expenditure incurred in fitting out the offices to meet their specific requirements.
In 1991 this trade association, non-tax-paying at the time, acquired a three storey property in Surrey for £380,000 for their new corporate headquarters. In the following years, their accountants failed to re-visit the purchase or their subsequent £70,000 of capital expenditure incurred in fitting out the offices to meet their specific requirements.
Office Purchase Property Investment Company
This company acquired a thirteen-storey office property in South London for £11.2m. In performing the healthcheck, E3 Consulting established that there would be a good chance of an unrestricted capital allowances claim since the company had bought the property from a property developer/trader.
This company acquired a thirteen-storey office property in South London for £11.2m. In performing the healthcheck, E3 Consulting established that there would be a good chance of an unrestricted capital allowances claim since the company had bought the property from a property developer/trader.
Office Purchase Property Investor
Our client, a property investor, acquired a six storey office property in central Leeds for £11m. The vendor was a property developer and so had no entitlement to capital allowances, although they had indicated that there was a Section 198 Election CAA2001 by a prior owner in the order of £1m.
Our client, a property investor, acquired a six storey office property in central Leeds for £11m. The vendor was a property developer and so had no entitlement to capital allowances, although they had indicated that there was a Section 198 Election CAA2001 by a prior owner in the order of £1m.
Office Purchase Solicitors
In 2004, this firm of solicitors, acquired a two-storey office property in Poole for £420,000. The vendor was a pension fund and so had no entitlement to capital allowances themselves.
In 2004, this firm of solicitors, acquired a two-storey office property in Poole for £420,000. The vendor was a pension fund and so had no entitlement to capital allowances themselves.
Office Purchase Private Individual (Investment)
E3 Consulting is finalising a purchase claim based upon a just apportionment valuation for plant & machinery allowances of over £40,000.
E3 Consulting is finalising a purchase claim based upon a just apportionment valuation for plant & machinery allowances of over £40,000.
Leisure Venue Purchase Investor & Operator
E3 Consulting was appointed to undertake a detailed cost segregation study, required for US tax purposes for non-residential property under the Modified Accelerated Cost Recovery System (MACRS).
E3 Consulting was appointed to undertake a detailed cost segregation study, required for US tax purposes for non-residential property under the Modified Accelerated Cost Recovery System (MACRS).
Care & Nursing Home Purchase Care Provider
A care home operator, who acquired a nursing home in Chesterfield, Derbyshire for £450,000 appointed E3 Consulting.
A care home operator, who acquired a nursing home in Chesterfield, Derbyshire for £450,000 appointed E3 Consulting.
Residential Development Regional House Builder
This regional house builder had commenced several new residential developments, one being on contaminated land a former garage and vehicle repair centre near Bristol.
This regional house builder had commenced several new residential developments, one being on contaminated land a former garage and vehicle repair centre near Bristol.
Residential Development House Builder
A residential developer that E3 worked with had commenced several new regeneration projects, one being a former garage premises in South Wales. The scheme involved the demolition of existing premises and redevelopment to provide nine new homes.
A residential developer that E3 worked with had commenced several new regeneration projects, one being a former garage premises in South Wales. The scheme involved the demolition of existing premises and redevelopment to provide nine new homes.
Residential Development Residential Developer
In this case, a regional house builder had commenced the redevelopment of a recently acquired site in Bristol city centre. The £4m scheme was a four-storey development of apartments around a retained stairwell with a small proportion of office space and some retail use along the ground floor frontage.
In this case, a regional house builder had commenced the redevelopment of a recently acquired site in Bristol city centre. The £4m scheme was a four-storey development of apartments around a retained stairwell with a small proportion of office space and some retail use along the ground floor frontage.
Residential Re-development Local House Builder
The project required a significant amount of demolition and new construction on this brownfield site. The site was contaminated by asbestos, a wide range of hydro-carbons (including DRO, TPHs and PAHs) and radon (a naturally occurring radioactive gas).
The project required a significant amount of demolition and new construction on this brownfield site. The site was contaminated by asbestos, a wide range of hydro-carbons (including DRO, TPHs and PAHs) and radon (a naturally occurring radioactive gas).
Leisure Venue New Build Entertainment Group
This leisure & entertainment client is undertaking a £300m+ re-development in London to create a new state-of-the-art 23,000-seat arena bowl and entertainment facility including the associated restaurants, bars, entertainment ticketing and concessionary food and beverage areas.
This leisure & entertainment client is undertaking a £300m+ re-development in London to create a new state-of-the-art 23,000-seat arena bowl and entertainment facility including the associated restaurants, bars, entertainment ticketing and concessionary food and beverage areas.
Commercial Development Sports Centre Construction
Our client, a leisure company, undertook a £9m development of a new sports and football centre in South London on which E3 Consulting was appointed to undertake a capital allowances claim.
Our client, a leisure company, undertook a £9m development of a new sports and football centre in South London on which E3 Consulting was appointed to undertake a capital allowances claim.
Vehicle Repair Centre Refurbishment Owner Occupier
This vehicle accident & repair company undertook an £850,000 refurbishment of an existing warehouse property in Dorset.
This vehicle accident & repair company undertook an £850,000 refurbishment of an existing warehouse property in Dorset.
Car Dealership Refurbishment Owner Occupier
This car dealership, is undertaking a £1.9m refurbishment of its car showroom and vehicle maintenance facilities in Poole.
This car dealership, is undertaking a £1.9m refurbishment of its car showroom and vehicle maintenance facilities in Poole.
Care & Nursing Home Extension Owner Occupier
Our client, a nursing home group, decided to undertake a £550,000 extension project at an existing care and nursing home in Wiltshire to provide more bedrooms and care facilities.
Our client, a nursing home group, decided to undertake a £550,000 extension project at an existing care and nursing home in Wiltshire to provide more bedrooms and care facilities.
Office Re-development High Street Bank
Embarking upon the redevelopment of a former branch premises, in Bristol city centre, this high street bank turned to E3 Consulting for advice.
Embarking upon the redevelopment of a former branch premises, in Bristol city centre, this high street bank turned to E3 Consulting for advice.
Conference Centre Construction Defense Technology
Our client, a defence technology firm, has undertaken a £6m development of a conference and convention centre in the West Midlands.
Our client, a defence technology firm, has undertaken a £6m development of a conference and convention centre in the West Midlands.
Industrial Disposal Property Investors
When we first spoke with these property investors they were in the midst of disposal negotiations on a large industrial building in West London, acquired several years earlier as an investment property.
When we first spoke with these property investors they were in the midst of disposal negotiations on a large industrial building in West London, acquired several years earlier as an investment property.
Industrial Sale Property Investors
Our client, a property investment company, was disposing of an investment property to a developer, E3 Consulting prepared the documentation for an election under Section 198 of the Capital Allowances Act 2001.
Our client, a property investment company, was disposing of an investment property to a developer, E3 Consulting prepared the documentation for an election under Section 198 of the Capital Allowances Act 2001.
Office Disposal Asset Management Company
Our client, an asset management company, had owned a 12 storey office property in the West Midlands for over ten years. The property was held with a pension trustee fund, thereby negating the need for them to consider capital allowances.
Our client, an asset management company, had owned a 12 storey office property in the West Midlands for over ten years. The property was held with a pension trustee fund, thereby negating the need for them to consider capital allowances.
Land Remediation Golf Course
When E3 Consulting met this golf course operator he had acquired a golf course that had been developed upon the site of a former refuse tip. For some 70 years the site had received waste in a largely unregulated manner resulting in extensive pollution.
When E3 Consulting met this golf course operator he had acquired a golf course that had been developed upon the site of a former refuse tip. For some 70 years the site had received waste in a largely unregulated manner resulting in extensive pollution.
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What lies beneath: regeneration
The Office of the Deputy Prime Minister (OPDM) figures for 2004 (released in July 2005) indicated a rise of the percentage of homes built on brownfield sites to be 70% of all new homes, compared to only 57% prior to 1997. Land Remediation Tax Relief (LRTR) is the principal relief aimed at encouraging many house builders to move into brownfield regeneration. (Taxation, 9 February 2006, by Alun Oliver)
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