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Tax Question Of the Week – Structures & Building Allowances

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Q “My client has undertaken some development work and has queried whether he can claim the Structures and Buildings Allowances (“SBA”). Please could you outline the rules for the relief to apply?”
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Disclaimer:- The information contained herein is given by way of general guidance only and no action should be taken solely on the basis of the information contained herein. The Avanti Group (UK) Ltd will be pleased to provide further guidance on the issues, and how they might affect you. No liability is accepted by the firm for any action taken without seeking appropriate professional advice