Structures and Buildings Allowance (SBA) – Finance Act 2019

Structures and buildings allowances - worth the bother?

One of the big headlines from the Budget last autumn was the introduction of a new type of capital allowance for most commercial buildings and structures.

Four months on, and much of the technical detail is yet to be provided. For the moment, though, this looks like a poor relation of other capital allowances, giving with one hand but taking back with another. The relative certainty and control offered by the plant and machinery regime for fixtures in property remains the much more valuable and attractive form of tax relief and getting the right balance between the two types of allowance will be essential for gaining the optimal tax benefits.

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Capital Allowances Risks for UK Property Sellers

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Welcome to our new website

Those of you who have worked with us for a while will have noticed that we have completely revamped our website. Our aim has simply been to show more clearly how we can help in the sometimes-complex field of capital allowances.

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What does Ray say?

This blog, which will cover a huge range of technical and practical issues relating to capital allowances, is written by Ray Chidell MA (Cantab), CTA (Fellow).

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Fixtures – the essential starting point for Capital Allowances claims

Capital Allowances cut tax bills (saving income tax for sole traders or partners, corporation tax for companies). For those with commercial properties, the tax savings come mainly from identifying “fixtures” in a property.

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