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Care Homes – Allowances of £700,000

This property was acquired by a care home group and the purchase contract identified that the seller had previously claimed Capital Allowances on part of their expenditure but had not elected to retain any allowances. The purchase was made before the introduction of integral features. 

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Medical Centre - £180,000

A medical centre was constructed in the North East by an investor who retained the property and lets it to a medical practice. The contract was let on a design and build basis with very little breakdown of the tender cost.

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