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STRUCTURES-AND-BUILDINGS-ALLOWANCE


Back to basics: Structures and buildings allowance premium
Card image Clare Anderson
Clare Anderson (Smith & Williamson) provides a practical guide to the complexities and administrative requirements.
14 April 2021
Key issues for in-house tax teams: a checklist premium
Card image Chris Holmes Mark Ellis James Egert
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.
26 November 2020
Structures and buildings allowances: the timing of expenditure premium
Card image Paul Farey
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.
16 November 2020
How to handle the structures and buildings allowance premium
Card image John Lovell
John Lovell (Lovell Consulting) provides some practical guidance on the new allowance following publication of HMRC's guidance. 
26 November 2019
Structures and buildings allowances: the final regulations

What’s changed since the draft.

23 July 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Scheckter v HMRC
16 September 2026
Luxurico Ltd v HMRC
16 September 2026
C Sagar v HMRC
16 September 2026
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TOGCs and leases
16 September 2026 / Edward Milliner
Principal or agent?
16 September 2026 / Richard Woolich
Sanctionable conduct
2 September 2026 / Peter Vaines
MOST READ Read all
Consultation tracker
17 September 2026
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