Tag Archive: structures and buildings allowance

Structures & Buildings Allowance (SBA) Update

Since the introduction of the Structures and Buildings Allowance (SBA) from 29 October 2018, taxpayers and advisers have been waiting for HMRC’s guidance. HMRC’s recent guidance has clarified a number of issues, but not all,…

Structures & Buildings Allowance (SBA)

(For full details of the SBA see HMRCs technical note dated 29th October 2018 available here)  Please also note there has been additional consultation on these new allowances and the final legislation will not be in…