On-Demand Content

Session 1: Capital Allowances and Land Remediation Relief 

Introduction to Capital Allowances on property development and ownership including cash benefits:

• Plant and Machinery Allowances, including the criteria for claiming the temporary super deduction and special rate allowance
• Structures and Buildings Allowances
• Lease incentives – the impact for landlord and tenant
• The benefits of early planning

Introduction to Land Remediation Relief (LRR) and cash benefits:

• Impact for developers and investors
• Types of contamination and extent of remediation captured
• Planning opportunities
• Costs that are recoverable and the restrictions that apply
• Brownfield regeneration – how overseas developers and investors now benefit

Presenters:
Timothy Jackson, Director, Head of Fiscal Incentives, AECOM
Phil Mackintosh, Associate Director, Fiscal Incentives, AECOM

Session 2: VAT and Research & Development (R&D) Credits 

Introduction to VAT and the basics for property:

• What is VAT and when does it apply?
• Taxable v exempt supplies and the applicable rates
• When is VAT a real cost and what opportunities to mitigate the impact exist?
• The Domestic Reverse Charge and the impact on the construction supply chain

Introduction to R&D from a construction perspective and the impact on the supply chain:

• What counts as R&D?
• Types of relief available for capital and operational spend
• Qualifying expenditure for R&D tax credits and restrictions that apply 
• Examples of qualifying activities
• Planning opportunities

Presenters:
Paul Farey, Director, Property Solutions, AECOM
Rima Khera, Associate R&D Lead, Fiscal Incentives, AECOM