Land Remediation Relief (LRR) has long sat in the shadows of the tax system, obscure and unpopular compared with capital allowances and R&D relief. Introduced in 2001 to stimulate brownfield development, claim numbers and values are modest, while the administrative burden to claim the relief is high. The Government is now consulting on whether LRR is achieving its original purpose and what reforms may be needed to make it more effective, including its potential future role in driving UK housebuilding. Advisers and taxpayers have until 15 September 2025 to respond (gov.uk).

Most people focus on what and how much capital allowances they can claim, but a factor that is often overlooked is when you claim. The current capital allowance regime is designed to incentivise investment in property and business equipment – it doesn’t reward delaying a claim. We discuss why timing is so important when it comes to capital allowances claims.

Stricter R&D rules might combat abuse but have also led to a worrying amount of ‘overnight experts’ pivoting from R&D into capital allowances. We highlight the hallmarks of such firms and how to ensure your advisor isn’t one of them.

Having established why we launched Tallex in our last article, we share our insights to help you choose the right capital allowances advisor for you and your business. In an unregulated market, with increased scrutiny on tax relief practitioners from HMRC and the UK Government, knowing who to trust is more important than ever. We highlight the questions to ask and points to think about to ensure you partner with a competent advisor.

Why we've started our new business, and our aim to become the go-to, trusted advisor in the market.