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Additional costs may include any of the following: - altering buildings incidental to the installation of plant and machinery for the purposes of the trade; - demolition of existing plant and machinery...
Structures and buildings allowanceThe new rate of tax deduction for the structures and buildings allowance (SBA) will apply from:1 April 2020 for businesses within the charge to CT; and6 April...
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...
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?