Tag Archives: SBA

Watch Out For Changes To Capital Allowances

finance bill, HMRC

The Good News: A New Structures and Building Allowance From 29 October 2018 HMRC has reintroduced a tax relief for the construction costs of structures and buildings called the Structures and Buildings Allowance (SBA). The relief is available on new non-residential structures and buildings or renovations/conversions of existing buildings. The relief will be at an…