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STRUCTURES-AND-BUILDINGS-ALLOWANCE


Clare Anderson (Smith & Williamson) provides a practical guide to the complexities and administrative requirements.
Card image Mark Ellis James Egert Chris Holmes
Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.
The structures and buildings allowance is now two years old. Paul Farey (AECOM) examines an area of uncertainty in the legislation that has already become apparent.
John Lovell (Lovell Consulting) provides some practical guidance on the new allowance following publication of HMRC's guidance. 

What’s changed since the draft.

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