Blog

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

Nov 1, 20194 min read

Specialist building parts in uranium facility fail ‘plant’ test?

Jul 1, 20195 min read

Planning for structures and buildings allowances (SBA) claims

Feb 5, 20194 min read

Structures and Buildings Allowances Update

Nov 1, 20185 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...