Blog

Topical articles on all things capital allowances including case law, budget changes, policy and related topics (for guidance and information only).

Would a Rates Mitigation Scheme for Vacant Properties Trigger a Qualifying Use for Structures and Buildings Allowances?

A rates mitigation scheme for 'occupation' might be effective for non-domestic rates purposes but is unlikely to withstand scrutiny for 'use' in claims for Structures and Buildings Allowances.

Bryan Crawford

6 days ago5 min read

Allowances Statements and SBA claims from non-taxpayers

In this article we explore some of the practical difficulties in making SBA claims in property acquired from non-taxpayers

Bryan Crawford

Sep 6, 20235 min read

Dealing in Capital Allowances

An article examining capital allowances in commercial real estate transactions (including furnished holiday lettings)

Bryan Crawford

Apr 11, 20228 min read

Structures and Building Allowances Simplification

Article explaining FA2021 changes to the Structures and Building Allowances statements and simplification rules.

Bryan Crawford

Sep 14, 20212 min read

Reduce Workload and Costs in Your Claims

How do you get the best capital allowances results for your business for the least amount of work and hassle – the answer could lie in...

Bryan Crawford

Feb 8, 20214 min read

Property additions to meet Covid-19

Here we set out some of the key issues we expect to be examined for property additions to meet Covid-19.

Bryan Crawford

Jul 2, 20205 min read

Commercial Property Standard Enquiries (CPSE)

With the introduction of Structures and Buildings Allowances and their inclusion in CPSE general pre-contract contract enquiries for...

Bryan Crawford

Jan 22, 20204 min read

Planning for structures and buildings allowances (SBA) claims

Bryan Crawford

Jul 1, 20195 min read

A new requirement on property owners & occupiers – “Allowances Statements”

Bryan Crawford

Apr 8, 20194 min read

Structures and Buildings Allowances Update

Bryan Crawford

Feb 5, 20194 min read

Structures and Buildings Allowances (SBA) an Initial Guide

The autumn budget announced the introduction of a new structures and buildings allowance (SBA). It is designed to give tax relief for...

Bryan Crawford

Nov 1, 20185 min read