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Buying or Selling Commercial Property

When involved in the sale or purchase of a commercial property, it is important to understand your rights to Embedded Capital Allowances.

As a Buyer or Vendor, there are multiple avenues that you can take based on what allowances may or may not have been claimed.

Are you a potential buyer?

If you are a buyer and no previous claims have been made on the purchased commercial property, you could soon be entitled to thousands of pounds of tax relief, valued at up to 40% of your properties value.

HMA Tax can assist you in making a request for the transference of rights on Embedded Capital Allowances.

Once the rights have been transferred, we can also assist you in claiming thousands of pounds in tax relief.

Are you a looking to sell?

If you are planning on selling your commercial property and have previously claimed Embedded Capital Allowances, we can assist you in retaining the thousands of pounds in tax relief.

We ensure that you will continue to hold the rights to the tax relief, even after the point of sale.


In the event you have claimed your allowances, but do not want to continue claiming the tax relief, we can transfer the ongoing value of your relief to the new property owner.

By including any available tax relief within the sale of the property, we can dramatically improve the value of any commercial property for both parties.

To ensure you receive the maximum benefit, we submit to HMRC on your behalf and authorise this transfer.

The Catch? There is an Expiry Date

Whilst it is important to reach an agreement on the position of the Capital Allowances, it is vital to do so early in the process.

Once the sale has been completed the previous owner has no obligation to engage with the purchaser the property and they will lose any opportunity to make a claim.

For those who have missed out on this opportunity during the initial sale process, there is a two-year window to take advantage of the tax relief.

If neither the vendor nor the buyer has addressed the position of the Capital Allowances before the 2-year deadline then both may lose any access to their valuable unclaimed tax relief.

When buying or selling commercial property, Contact HMA Tax.

As award winning tax specialists, we always make sure you receive the best outcome when buying or selling a commercial property.

To find out more, contact one of our Claims Specialists, who will ensure you are receiving the best result when buying or selling commercial property.