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Introduction of the Structures and Buildings Allowance and what it means for commercial buildings
Adrian Benosiglio

05 July 2019

As of June 2019, the Government introduced a draft statutory instrument for the Structures and Buildings Allowance (SBA). The SBA is intended to encourage investment in the construction of new structures and buildings for commercial use.

What is Land Remediation Relief?
Peter Graham

20 June 2019

Land Remediation Relief is a tax relief from corporate tax. Find out more on the three types of relief and whether or not you may be affected.

Annual investment allowance increased five-fold

03 December 2018

From January 2019, the annual investment allowance (AIA) will increase from £200,000 to £1m until December 2020. Find out what businesses with expected capital expenditure need to do to benefit from this.

Increases to Annual Investment Allowance
Rupert Guppy

16 November 2018

The increase in Annual Investment Allowance (AIA) is a key change for capital allowances since the announcement of the recent Budget. Find out more about this increase and how our RSM experts can assist you with your capital projects.

RSM comments on generous capital allowances changes announced in Budget
Rupert Guppy

12 November 2018

The recent budget announced a package of measures designed to encourage business investment in UK real estate by both investors and occupiers.

Tax relief giveaway for trading businesses on capital expenditure

29 October 2018

The big news was the increase in the Annual Invesment Allowance to £1m. This will provide an attractive timing benefit to business undertaking capital expenditure. Other announcements focused on the introduction of a new Structures and Buildings Allowance to provide relief for costs previously outside the scope of capital allowances.

Taxpayer success in capital allowances tribunal case

19 October 2018

As demonstrated in the recent SSE Generation tax tribunal case, HMRC’s opinion on capital allowances eligibility may not be correct.

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Capital allowances - challenging the myths
Peter Graham

Download our capital allowances guide now to challenge the common myths.

Capital allowances - challenging the myths

12 October 2018

Capital allowance tax relief can significantly reduce the cost of the investment by reducing the owner’s tax liability. We have developed a myth-busting guide that challenges common myths that often stop businesses from claiming capital allowances.

What should you do?

29 November 2017

The first step is to check whether your building falls within the scope of the legislation? If it does, are there any exceptions?

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