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Keeping It Real Estate News and Trends in UK Real Estate, Disputes and Planning Law

Tag Archives: capital allowances and capital investment

Posted in Real Estate News

Structures and Buildings Allowance: What a relief for construction costs

Whilst capital allowances have been available for plant and machinery that forms an integral part of buildings, there has been no relief available for the capital investment to construct most structures or buildings themselves. Until now… The Chancellor announced in the 2018 Budget that the government will introduce a new Structures and Buildings Allowance (“SBA“)