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    Corporation tax - Capital allowances - Types of asset - Statutory lists - 4330

    The first column of each table shows assets that are specifically included within the definition of plant and machinery even though they would normally fall within the definition of buildings...

    HMRC - no place to claim new SBA allowance

    HMRC - no place to claim new SBA allowance..Structures and buildings allowance (SBA). The new tax allowance for businesses that spend on building or improving structures used for their trade...

    8. Capital allowances for buildings and other structures - The structures and buildings allowance - What is the structures and buildings allowance?

    What is the structures and buildings allowance?A new capital allowance (CA) known as the structures and buildings allowance (SBA) was proposed in the 2018 Budget and applies to expenditure incurred on...

    Accurate bookkeeping saves tax!

    Correctly recording transactions in your business records is always important but especially so for expenditure on buildings and equipment. How can accurate bookkeeping save you tax?

    Buildings and structures allowance

    The government has published draft legislation for the new structures and buildings allowance (SBA). While it confirms earlier announcements, there are one or two surprises. How much tax relief...

    New deadline for capital allowances elections

    A new deadline will soon apply to claims for tax deductions on fixtures included in a building when it’s sold. Miss it and as a seller you might receive less for your property or, as a buyer,...