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Residential Institutions

The residential institutions sector encompasses private schools (that are not charities), training centres and student accommodation. Typically, residential property does not qualify for capital allowances due to the restrictions of s.35 of the Capital Allowances Act 2001, so entitlement needs due consideration.

Trades and professions can be considered as being a qualifying activity for plant and machinery capital allowances, but the rules of the Capital Allowances Act 2001 are complex. A properly formulated capital allowances claim ensures the use of the tax reliefs as they were intended.

The potential for capital allowances has increased since 2008 with the introduction integral features but loss of allowances is very real without a capital allowances specialist since 2014.

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residential institutions

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Get in touch with our team of capital allowances specialists to find out how we can help you and your clients.

0800 0787 964
6 Pendeford Place, Sidestrand,
Pendeford Business Park
Wolverhampton WV9 5HD
private school capital allowances case study

Private school

Case study

We were asked to review this client’s historic purchase (2019) to see how we could help to maximise any tax relief that may be available. Due to the post 1 April 2014 purchase date and completion being more than 2 years ago, we had to consider the pooling and fixed value requirements set out by CAA2001 s187A and s187B.

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Case study

Private school

We were asked to review this client’s historic purchase (2019) to see how we could help to maximise any tax relief that may be available. Due to the post 1 April 2014 purchase date and completion being more than 2 years ago, we had to consider the pooling and fixed value requirements set out by CAA2001 s187A and s187B.

Read case study
Success Stories - Capital Allowances Consultants - Six Forward

Success stories

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Find out how we’ve helped hundreds of accountants deliver results for their clients through unrivalled specialist capital allowances advice.

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Discover our

Success stories

Find out how we’ve helped hundreds of accountants deliver results for their clients through unrivalled specialist capital allowances advice.

Read our case studies
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Capital allowances

Credibility and trust make for great long-term relationships. Once you are happy for us to help you, we will go through our no-obligation process* to provide certainty of outcome for your client(s).

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Capital allowances

Support for accountants

Credibility and trust make for great long-term relationships. Once you are happy for us to help you, we will go through our no-obligation process* to provide certainty of outcome for your client(s).

Discover our process

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