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

Bryan Crawford
Jul 1, 20195 min read


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

Bryan Crawford
Apr 8, 20194 min read


Structures and Buildings Allowances Update
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
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