Health Care

District Health Centre - additional allowances of £521,000

This project consisted of the preparation of an analysis of the construction of a new General Practitioner doctor’s surgery at a cost of £1,940,000.

The construction works were procured on a design and build basis and part way through the works, the main contractor went into receivership.  Almost no meaningful cost details were available after the receivership, so we prepared detailed assessments of the cost of the works and (following HMRC enquiry) agreed the amounts claimed with the Regional Building Surveyor from the Valuation Office Agency.  We agreed capital allowances of £521,000.

Our work produced an overall tax saving for a 23% taxpayer of £119,830.