This Practice Note is about capital allowance-related pre-contract enquiries on a property transfer. It applies to the grant of a new property interest (eg a lease) as well as to the acquisition of an existing lease or freehold. For clauses and warranties that should be included in a property sale contract relating to the buyer and seller’s capital allowances position in respect of any fixtures in the property, see Precedent: Capital allowances clauses for property sale contracts. Pre-contract enquiries On most property acquisitions, the buyer, through the buyer’s solicitor, should ask a number of standard questions, some of which will relate to capital allowances (purchases at auction may be an exception). These questions need to be answered by the seller to the buyer’s satisfaction: they are important and can have a significant impact on the buyer’s claim for allowances. Answers such as ‘not applicable’, ‘not necessary’, ‘don’t know’, ‘ask accountant’ or 'buyer to make own enquiries' are unacceptable. Very often, the buyer’s position can be adversely affected by documentation, including