Embedded fixtures
Embedded fixtures are the qualifying items of plant and machinery that are built into a commercial property and are easy to overlook because they are part of the fabric of the building. They include heating and hot water systems, electrical and lighting installations, air conditioning, sanitaryware, fitted kitchens and fire and security systems.
Worked example
When a business buys a £1.2 million care home, the price is a single figure with no breakdown. A desktop report on the embedded fixtures might identify several hundred thousand pounds of qualifying plant and machinery within that price, which would otherwise go unclaimed because it was never itemised.
Related: What are capital allowances?
See whether there is a claim in your property
A short, no-pressure conversation. There is no upfront cost, and you only pay when a claim succeeds.