At CA Select, we’re passionate about helping UK businesses unlock the hidden value in their commercial properties through expert capital allowances advice. Our blog is where we share practical insights, updates on tax legislation, and real-world examples to help you better understand the benefits of capital allowances. Whether you’re a property investor, accountant, or business owner, you’ll find useful guidance to support smarter decision-making and improved tax efficiency. Stay informed, stay ahead — explore our latest posts below.

Full expensing on Capital Allowances made permanent
In March 2021, when the decision to raise the corporation tax rate to 25% was initially disclosed, a concurrent introduction of the super-deduction was made aimed to mitigate the impact of this transition. However, as the super-deduction concluded on March 31, 2023, amidst persistent challenging economic conditions in the UK, there was widespread anticipation for…
November 23, 2023
Enhanced Structures and Buildings allowances in Freeports
Businesses that spend money on eligible costs for constructing or upgrading commercial structures and buildings within designated Freeport tax sites will receive a special tax benefit. This will involve an increased rate of Structures and Buildings Allowance (SBA) that applies to qualified expenses related to creating new structures or improving existing ones, specifically for commercial…
August 30, 2023
Annual investment allowance (‘AIA’)
The AIA is generally aimed at small to medium sized businesses and investors and enables Capital Allowances of 100% to be claimed on most types of purchases of plant or machinery, excluding cars.In recent years HMRC has tinkered with the AIA and up to December 2015, maximum rates have varied between £25,000 and £500,000. From…
July 9, 2023
Structures and Buildings Allowance (‘SBA’)
What is the Structures and Buildings Allowance (SBA)? Businesses investing in new or renovated commercial buildings can benefit from a valuable form of tax relief known as the Structures and Buildings Allowance (SBA). Introduced in October 2018, the SBA allows eligible businesses to claim tax relief for the construction costs of commercial structures and buildings…
July 9, 2023

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Capital Allowances Blog

Full expensing on Capital Allowances made permanent

Enhanced Structures and Buildings allowances in Freeports

Annual investment allowance (‘AIA’)

Structures and Buildings Allowance (‘SBA’)

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