Structures and buildings allowance increased to 3%

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Structures and buildings allowance increased to 3%

In the October 2018 Budget a new tax relief was introduced for the cost of construction or renovation of commercial buildings and structures.

As announced in the Conservative Party manifesto the original 2% straight line allowance is to be increased to 3% from 1 April 2020 for companies, 6 April 2020 for unincorporated businesses.

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Structures and buildings allowance increased to 3%

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