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A new tax relief, the Structures & Buildings Allowance (SBA), was introduced in October 2018 and provides relief against some costs associated with commercial buildings. The SBA regime addresses a gap in the capital allowances system left by the abolition of Industrial Buildings Allowance. For the interest of our members, Saffery Champness LLP have produced a factsheet which provides more details of the SBA, including how the relief works and how it can be claimed, please see here a link for further details.

Should you have any questions please contact either of the following individuals on 01202 204744;

Roger Wareham (Partner)  

Richard Mellor (Corporate Tax specialist)

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