Capital Allowances cover a variety of tax reliefs which are claimable on capital expenditure on most assets purchased for commercial use and include the Annual Investment Allowance (AIA), First Year Allowances (FYA), Writing Down Allowances (WDA), Research and Development Allowances (RDA) and Structures and Building Allowances (SBA).
  • Capital Allowances

Capital Allowances – Structures and Building Allowance (SBA’s)

Structures and Building Allowance (SBA) was introduced in the 2018 Autumn Budget to provide a straight-line relief on eligible construction costs incurred for new non-...

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