Industrial Building Allowances were abolished from 1 April 2011 for corporation tax purposes and 6 April 2011 for income tax purposes (FA 2008, s. 84 and Sch. 27). The commentary below explains the rules as they applied before they were repealed.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.