Tier 1 — Tax Incentives

Capital Allowances — Leyton

Asset-heavy businesses claiming standard depreciation are leaving thousands in HMRC relief unclaimed.

LIVE Agent: STERLING + ATTOH Partner: Leyton UK

LIVE — Agent active, routing confirmed, referral pathway open

The Problem

Capital allowances allow businesses to deduct the full cost of qualifying assets from taxable profits. Property, plant, fit-outs, and embedded fixtures often qualify at rates far above standard depreciation — yet most SMEs claim the minimum.

How It Works

STERLING flags clients with significant capital expenditure in filed accounts
ATTOH property pipeline cross-references property-owning clients
BRG introduces Leyton's capital allowances team for specialist survey
Typical claim: additional £15,000–£200,000 in tax relief

Live Proof

STERLING daily scoring active — capex signals embedded in taxonomy
ATTOH ES W1/W2 and Probate W1 fixed S256 — running and scoring
STERLING→GRANT chain verified — routing logic confirmed live
SA-Assets (fleet client) already a dual capital allowances + OTTO trigger

Client Value

A construction firm spending £500K on plant and equipment may have an unclaimed allowances pool worth £40,000–£120,000 in additional tax relief.

Pricing & BRG Earnings

Introducer fee per claim	£3,000–£8,000 one-off
BRG monthly target	£24,000/month
Client cost	No-win, no-fee via Leyton

Ideal Client Profile

Asset-heavy SMEs: construction, manufacturing, hospitality, property

Partner Opportunity

Construction, property, hospitality, and manufacturing clients with recent fit-outs, plant purchases, or commercial property acquisition.

Intelligence & Sales Frameworks Applied

Gap Selling Dream 100 SPIN Selling