Banking Tax Finance
Banking Tax & Finance Issue 1 | Winter 2008
In this Issue
January Filing Date - It's Not Too Late For Capital Allowances
Economic Update
Allowances Crucial to Cash Flow
Energy Performance Certificates
Thermally Insulated Cladding - A Tax Comparison
Enhanced Capital Allowances - The Forensic Audit
Carbon Trust Loans Increased for some Businesses
Benefits of Cost Segregation for Real Estate
Business Premises Renovation Allowances
Key Changes to Land Remediation Relief
What is the Tax Point? - VAT
Value Added Tax - Residential Sector
Construction Business Recovery - Recovery News
Falling Prices - A Clients Guide to Working in a Recession
 
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Welcome

We hope you find our first edition of 'Bottom Line Thinking' informative and thought-provoking. It is our intention to publish the newsletter on a regular basis and by doing so, raise important issues on a range of property, tax and construction related topics which directly or indirectly impact on our clients' businesses.

We are also pleased to announce the launch of our new website www.dlcrosherjames.com which contains newly published technical resources on all aspects of Capital Allowances for property investors and developers, owner and occupiers and property professionals and lenders. If any colleagues would also like to receive future copies of 'Bottom Line Thinking' they can do so by registering their email addresses using the 'subscribe' button below.
 
January Filing Date - It's Not Too Late For Capital Allowances
If Capital Allowances have been overlooked, or left to the last minute, it may be possible to include a provisional figure before the filing date at the end of the month to avoid them slipping into a later period.

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Economic Update
The flow of construction new orders continues to slow sharply, pointing to a weak year ahead for the industry. Forecasts for the construction industry expect a fall of between 6.7 and 8.5% in output this year. However, opinions diverge over the industry’s fortunes in the subsequent two years, with some anticipating an industry rebound in 2010 - led by the public sector, while others predict a three year decline in industry activity, with a rebound only in 2012, as the private sector recovers. Davis Langdon’s latest economic round up of the most recent and significant events.

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Allowances Crucial to Cash Flow
With boom times most definitely over, property investors and developers alike have been faced with unprecedented challenges to maintain cash flow by any means possible. This article is a reminder for businesses to make sure no Capital Allowances or land remediation tax relief has been overlooked.

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Energy Performance Certificates
Last October marked the end of the initial phasing proposals for the introduction of the Energy Performance Certificates (EPCs) for commercial property and was also the start date of the requirement for public buildings to have Display Energy Certificates (DECs). Will everyone be able to meet these new requirements?

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Thermally Insulated Cladding - A Tax Comparison
The addition of thermally insulated cladding to existing buildings may trigger unforeseen tax savings. There are some surprising results to be found in our article.

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Enhanced Capital Allowances - The Forensic Audit
100% first year allowances for new installations of energy and water saving plant and machinery are becoming an increasingly significant part of any building project. They are particularly beneficial when they apply to items of plant that would otherwise only attract a 10% reducing balance writing down allowance.

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Carbon Trust Loans Increased for some Businesses
Raising money for building projects may be a little more difficult in the current climate, so the recent increase in the value of interest free loans from the Carbon Trust for small and medium sized enterprises is good news for some.

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Benefits of Cost Segregation for Real Estate
An international perspective on the benefits of cost segregation for real estate will allow you to reduce your global tax liabilities. Tax depreciation rules vary from one country to the next. Whether any kind of deduction for real estate tax depreciation is available also varies from country to country. All require some degree of interpretation.

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Business Premises Renovation Allowances
Are Business Premises Renovation Allowances (BPRA's) yet another form of tax relief that's simply too hard to claim? We are some sixteen months into the five-year life of BPRA's and there is still a lack of clarity as to what actually qualifies for tax relief.

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Key Changes to Land Remediation Relief
The key changes to Land Remediation Relief Legislation is summarised in this report, including some notable additions to the Treasury's intentions published in December 2007.

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What is the Tax Point? - VAT
This guidance note describes the effect of the change to the standard rate of VAT on various types of transactions including stage payments made under a construction contract or fee agreement, 'normal' transactions and others which may be encountered less frequently.

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Value Added Tax - Residential Sector
In the current economic climate many developers and house builders will be thinking of letting instead of selling new dwellings to avoid leaving them empty until they find a buyer. Such a change of plan will have entirely different consequences from a VAT perspective, but these may be avoidable.

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Construction Business Recovery - Recovery News
There is a distinct lack of good news in the construction and property markets at the moment. Here we address the effect of the credit crunch on construction costs and look at the procedures funders must observe when taking control of their 'secured assets'.

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Falling Prices - A Clients Guide to Working in a Recession
Davis Langdon's market forecast first issued at the end of 2008, predicts significant falls in tender prices over the next two years.

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Whilst every effort has been made to ensure accuracy, information contained within our newsletter may not be comprehensive and recipients should not act upon it without seeking professional advice.