This project consisted of a new supermarket retailer’s distribution centre costing £22,000,000.

The landlord had constructed the “shell” for the retailer tenant and the tenant had provided the services and fitting out of the building.

The landlord, a leading property developer/investor had dismissed the availability of capital allowances because of the level of fit out works carried out by the tenant.

Our work resulted in an additional £3,300,000 of plant & machinery allowances.

Our work produced an overall tax saving for a 23% taxpayer of £759,000.