On-Demand Content

On-demand online courses by leading property experts

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

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

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