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Back to basics: Structures and buildings allowance

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The structures and buildings allowance (SBA) is available for qualifying expenditure incurred from, and in relation to contracts entered into, from 29 October 2018. Now that more businesses are making claims, the complexities and administrative requirements are better understood. Whilst the additional allowances are welcome, care must be taken to determine whether the administrative burden arising from the prescriptive nature of the relief, and the future impact on tax base cost of the structures and buildings, outweigh the benefits to the business.

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