Structures and Buildings Allowances – Update
Following the announcement in October 2018 of the
introduction of a new capital allowance for expenditure incurred on non-residential
structures and buildings (SBA), HMRC have now published detailed secondary
legislation for consultation.
Comments are invited by 24th April 2019, with an
overall response to the consultation published in May 2019.
Once finalised, it will be introduced as a Statutory
Instrument and the […]