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This letter considers the draft rules for the new Structures and Buildings Allowance which are still subject to consultation despite being introduced from 29 October 2018. Advise your clients on the potential impact of this new capital allowance on their business.

The letter covers:

  • the introduction of the new capital allowance from 29 October 2018
  • the allowances available
  • qualifying expenditure
  • conditions regarding qualifying non residential use  
  • qualifying activities and evidence requirements.




Price £60.00


The price shown here is indicative but not final.