Blog

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

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

Dealing in Capital Allowances

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

Structures and Building Allowances Simplification

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

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...

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.

Commercial Property Standard Enquiries (CPSE)

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

Planning for structures and buildings allowances (SBA) claims

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

Structures and Buildings Allowances Update

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...

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