Since the introduction of the Structures and Buildings Allowance (SBA) from 29 October 2018, Businesses and accountants need to consider […]

What are capital allowances? Expenses incurred in a business are either capital or revenue expenditure. Revenue expenses are normally for […]

General Principles The new capital allowances rules which came into effect in April 2012 (and which are going to be […]

Qualifications and Experience Look for firms where the advisors have relevant professional qualifications such as membership in the Royal Institution […]

Good News for Leaseholders Capital allowances on leasehold improvements, are they claimable? The answer is yes, where the expenditure is […]

What are Embedded Capital Allowances? Embedded capital allowances relate to assets embedded in a commercial property and therefore help support […]