Happy New Year From All at E³ Consulting

As the weather turns to a more 'traditional' winter feel, with cold winds stirring and snow in many parts of the United Kingdom, we come positively out of 2025 and look forward with enthusiasm to building upon our growth and new relationships in the year ahead.

As the team returns from their well-earned Christmas breaks, after an incredibly busy end to 2025, we are excited to be working with our fantastic clients, suppliers and contacts across 2026, to deliver significant property tax savings and ensure that our clients have optimised cash flow - across all of our service lines including Capital Allowances, Land Remediation Tax Relief, Repairs & Maintenance, Community Infrastructure Levy (CIL), and VAT.

On the back of two very successful developer and investor seminar events in 2025, we are hosting a 'Developer & Investor Roundtable' at Information Technologists' Hall on Wednesday 04 February.  To be followed by other events, including webinars.

As the year begins, we are already planning site surveys between Bristol and Newcastle, as well as a few trips up to Scotland too – as our surveyors travel around all of the UK on our client projects.

UK tax legislation is far from simple and many that we speak with are unaware of some of the available tax breaks.  This is not helped by the constant tinkering, with promises of simplification… but often resulting in added complications.  Reflected again in the Capital Allowances changes announced at the Autumn Budget 2025 – a new first year allowance at a rate of 40% for those not able to claim the existing 100% first year allowance that has too many entitlement restrictions and offset by a sharp reduction in the writing down allowance for main pool expenditure from 18% to 14% per annum. 

Certainty helps drive investment.  In reality, Capital Allowances are an important tax relief, and many more investors could be benefitting from their unclaimed allowances on property expenditure, that could help achieve Net Zero targets, install EV points or simply optimise cash flow for reinvestment, growth or building resilience.  But clearer legislation, and actual simplified tax rules, would create more certainty and understanding for those investors and owners.

Many have voiced concern at the Government's actions and added levels of bureaucracy - with a burgeoning of the compliancy burden that businesses of all sectors face - including those operating across tax, property and construction.

We continue to lobby Government through consultations and our Managing Director Alun Oliver’s position on the CIOT Property Taxes Committee – to drive for better understood and fairer legislation – in particular at this time around Land Remediation Tax Relief, and the postponed consultation on pre-development expenditure.

Tax policy can encourage and reward, as well as 'punish' behaviours the Government is seeking to influence, modify or stop. 

Community Infrastructure Levy (CIL) is an area we see some of the most confusion in.  However, early advice consistently brings CIL savings for our clients.  It is important to note that most CIL requirements are pre-commencement, therefore, early scrutiny alleviates risk, increases options and reduces delays.

If you would like to discuss any property tax matters or understand how we might support you (and/or your clients) navigate the complexities faced by any recent, imminent or current projects, then please do contact the team on 0345 230 6450 or [email protected]. We look forward to speaking with you soon.