Experience
This gallery is a selection taken from the many Smith Kelland projects which I have had the privilege to advise on and analyse in detail for many esteemed clients. Each project was agreed by
HM Revenue & Customs as submitted.
The capital allowances categories and related tax reliefs identified and optimised across these projects, comprise as relevant: plant and machinery allowances, full expensing, structures and buildings allowances, contribution allowances, repairs and land remediation relief.
£ confidential. Purchase of 108,000 sq.ft. NIA / 187,000 sq.ft. GIA office. One of the largest offices in Southampton. Undertook a full unrestricted apportionment of the purchase price.
Location: Southampton
£5.2m refurbishment of this exclusive 10 bedroom boutique destination hotel and restaurant, by the private owner.
Location: Berkshire
£19m purchase by a UK property fund of a newly developed distribution warehousing estate. Undertook a full unrestricted apportionment of the purchase price.
Location: Kent
£11m internal refurbishment by the landlord of the reception, cores and floors across this prestigious office.
Location: Leeds
£8m fit-out by a leading global digital effects studio of this seven storey building to create its UK headquarters studio.
Location: London
£30m acquisition by a European investor of this newly constructed 95,000 sq.ft. NIA / 130,000 sq.ft. GIA office and retail property. One of Edinburgh’s largest offices. Undertook a full unrestricted apportionment of the purchase price.
Location: Edinburgh
£10.5m refurbishment and extension undertaken by the long-standing family owners of this retail department store. Holders of a Royal Warrant of Appointment.
Location: Windsor
£ confidential. Development by an off-shore private investor of a rescue control centre for neonatal, child and adult intensive care air transportation retrieval.
Location: Glasgow Airport
£ confidential. Purchase of a portfolio of private hospitals by a private equity investor. Undertook separate apportionments for each hospital.
Locations: Various
£ confidential. Purchase by a UK property investment fund of a newly constructed Amazon distribution facility.
Location: Liverpool
£ confidential. Energy services agreement project relating to the installation of energy-saving equipment to agricultural sheds across the UK.
Locations: UK-wide multiple sites
£1.7m internal fit-out to create high-end, bespoke serviced office space.
Location: London
£2.0m CAT A+ fit-out undertaken by the landlord to create a headquarters for the financial institution occupier.
Location: Leeds
£40m redevelopment by an LLP private investor of this 91 bedroom luxury boutique hotel, fine dining restaurant and bar.
Location: King’s Cross St Pancras Station, London
£19m purchase by a Scandinavian institutional investor of a 60,000 sq.ft. GIA office. Undertook a retrospective full unrestricted apportionment of the purchase price.
Location: Greater London
£ confidential. Full forward funding development by a UK property investment fund of this large purpose-built distribution warehouse, offices and associated facilities.
Location: Yorkshire
£ confidential. Specialist internal refurbishment by the landlord of one of the finest heritage offices in London and the only office on Grosvenor Square.
Location: London
£2m landlord capital contribution towards the headquarters fit-out undertaken by a British heritage fashion house.
Location: London
£8.5m refurbishment of 111,000 sq.ft. NIA office and retail building, across various individual projects.
Location: London
£1m construction and fit-out of a roof top café, by an
off-shore investor.
Location: City of London
£42m purchase of a Foster + Partners designed 132,000 sq.ft. GIA office by a private Middle East investor. Undertook a full unrestricted apportionment of the purchase price.
Location: Stockley Park, Heathrow
£ confidential. Fit-out to create an esports headquarters, including broadcast TV studio and racing team accommodation.
Location: East Anglia
£5m individual refurbishments of this 215,000 sq.ft. NIA Grade II listed office by an off-shore investor. One of the largest office buildings in Manchester.
Location: Manchester
£ confidential. Specialist fit-out by a boutique service offices provider, to create a bespoke conferencing and themed meeting rooms venue.
Location: City of London
£5.5m capital contribution by the landlord towards the occupier’s headquarters fit-out of this seven storey office.
Location: Hampshire
£10m purchase of a newly constructed warehouse estate from the developer, by a UK property fund.
Location: Berkshire
£0.7m bespoke fit-out by a visual effects studio of a 10,000 sq.ft. single floor to create its studio headquarters.
Location: London
£ confidential. Internal refurbishment of an office headquarters by the UK financial institution owner-occupier.
Location: Bournemouth
£ confidential. Development by an off-shore private investor of a private-executive air passenger handling terminal and offices.
Location: Glasgow Airport
£4m construction of student accommodation by a UK property investment company.
Location: East Sussex
£ confidential. Internal refurbishment by a UK-Middle East property equity investor of this 48,000 sq.ft. NIA heritage office, historically closely associated with Charles De Gaulle.
Location: St James, London
£ confidential. Energy services agreement project relating to the installation of energy-saving equipment to NCP car parks all across the UK.
Locations: UK-wide multiple sites
£ confidential. Purchase of 58,000 sq.ft. NIA / 77,000 sq.ft. GIA detached office by an off-shore investor.
Location: City of London
£3m purchase of new warehouse and offices from the developer by a UK property investment firm. Undertook a full unrestricted apportionment of the purchase price.
Location: West Sussex
£33m purchase of this landmark office by a European investor. Section 198 election and additional allowances; substantial historic capital contributions discovered, retrospectively valued and transferred to our client.
Location: Leeds
£45m purchase of two adjacent offices by an off-shore investor. Undertook a full unrestricted apportionment of the purchase price.
Location: Greater London
£10m construction of private dementia care home by a private healthcare provider.
Location: Hampshire
£20m purchase by a private investor of a new 23,300 sq.ft. NIA seven storey office from the developer. Subsequent £2.1m CAT B internal fit-out undertaken.
Location: London
£ confidential. Individual rolling refurbishments to Burgh Island Hotel – the iconic tidal island Art Deco hotel, including external island facilities, pub and separate staff accommodation. Reputedly, where Eisenhower and Churchill met in secret in May 1944 to finalise D-Day.
Location: Devon
£ confidential. Internal refurbishment of an office headquarters by the financial institution owner-occupier.
Location: Bournemouth
£2.1m CAT A refurbishment to specific parts of this 115,000 sq.ft. NIA office by the off-shore landlord.
Location: Glasgow
£9m full internal CAT A and CAT B refurbishment of this seven storey office by an off-shore investor.
Location: City of London
£2.0m internal refurbishment of converted mill office by a UK financial institution occupier.
Location: Huddersfield
£2.2m purchase by a UK property investment company of industrial warehouse and ancillary offices.
Location: Hampshire
£ confidential. Individual refurbishment projects undertaken by an off-shore investor, across this Foster + Partners designed 200,000 sq.ft. NIA office, including CAT A+ fit-outs.
Location: City of London
£28m purchase of a newly developed 135,000 sq.ft. GIA office by a European investor. Undertook a full unrestricted apportionment of the purchase price.
Location: Sheffield
£2.1m office internal refurbishment by an off-shore investor.
Location: City of London
£6.6m shell and core landlord refurbishment, including a capital contribution towards its tenant fit-out.
Location: London
£1.3m CAT A landlord internal refurbishment.
Location: London
£3.2m individual refurbishment projects by an off-shore investor across this 80,000 sq.ft. NIA prime office.
Location: Leeds
£ confidential. Comprehensive, specialist refurbishment and remodelling by the private owner of one of the finest boutique hotels in the UK, including a private cinema and conferencing facilities.
Location: Norfolk
£13m purchase of an 80,500 sq.ft. GIA office. Undertook a retrospective full unrestricted apportionment of purchase price.
Location: Yorkshire
£1.5m refurbishment of the core areas of this 30,000 sq.ft. NIA office, by an institutional investor.
Location: London
£ confidential. Refurbishment by a boutique serviced office space provider of an entire nine storey detached office to create market-defining flexible serviced office space.
Location: City of London
£ confidential. Construction by a global aviation firm of an air ambulance rescue control centre. To provide island residents with intensive care air transportation to mainland hospitals. Comprising a central control centre, two storey offices, crew facilities and aircraft hangar.
Location: Aberdeen International Airport
£4m capital contribution made by the landlord to its tenant’s CAT B fit-out of this 21,000 sq.ft. NIA Grade II listed office building.
Location: London
£ confidential. Individual refurbishments undertaken by a European institutional property investor to this 68,000 sq.ft. NIA Grade II listed office building.
Location: Newcastle
£14.5m comprehensive refurbishment by the private owner to this six storey 18,000 sq.ft NIA Art Deco commercial property to provide remodelled offices and a restaurant. In the same family ownership since 1980.
Location: London
£9.1m expenditure by a European investor incurred across 6 nr individual internal refurbishments, including a CAT A+ fit-out, of this 49,000 sq.ft. NIA modern office and retail property.
Location: London
£12m expenditure incurred across individual refurbishments, including CAT A+ fit-outs, of this 88,000 sq.ft. NIA modern office.
Location: London
£5.4m expenditure by an off-shore investor across individual refurbishments, including CAT A+ fit-outs, to this prestigious eleven storey, detached 44,700 sq.ft. NIA office and retail building.
Location: Colmore Row, Birmingham
£ confidential. Purchase of a 75,000 sq.ft. NIA Grade II listed building by an off-shore investor. Undertook a full apportionment of the purchase price.
Location: London
£4.7m refurbishment by the landlord, including CAT A+ fit-outs, to specific parts of this high quality modern eight storey office.
Location: Newcastle
£6.5m full CAT A refurbishment of 52,000 NIA office for an off-shore fund.
Location: Manchester
£1.35m landlord capital contribution towards a tenant’s CAT B fit-out of single office floor.
Location: London
£8.9m CAT A internal refurbishment by the owner of this eight storey Richard Rogers Partnership designed office.
Location: London
£10.60m comprehensive CAT A refurbishment of an eight storey office, by an
off-shore investor.
Location: London
£1.80m landlord capital contribution towards a tenant’s CAT B fit-out.
Location: London
£9.5m office refurbishment and extension by an
off-shore investor, across 4 nr individual projects.
Location: London
£1.7m landlord capital contribution towards a tenant’s CAT B fit-out.
Location: London
£16m shell, core and CAT A refurbishment of office, retail and residential building, by landlord.
Location: London
£1.65m landlord capital contribution towards a tenant’s CAT B fit-out.
Location: London
£ confidential. Purchase of freehold Grade II listed office. Undertook a full apportionment of the purchase price.
Location: London
£24m purchase by an institutional investor of seven storey office and retail property.
Location: Manchester
£7.5m expenditure incurred by the landlord across individual refurbishments of this 63,000 sq.ft. NIA office and retail property.
Location: London
