HMRC has updated its guidance Claiming
capital allowances for structures and buildings to reflect the increase
in the rate of the allowance to 3% from April 2020, and the consequent
reduction in the writing-down period to 33 and 1/3 years (3% writing-down
allowance on a straight-line basis).
HMRC has updated its guidance Claiming
capital allowances for structures and buildings to reflect the increase
in the rate of the allowance to 3% from April 2020, and the consequent
reduction in the writing-down period to 33 and 1/3 years (3% writing-down
allowance on a straight-line basis).
