Taxation - Commercial construction

Articles and resources relating to the commercial construction sector.

TAXline

Tax Faculty Taxline 01-2023

TAXline is the monthly newsletter of practical insights and articles for Tax Faculty members. All ICAEW members can access the most recent TAXline content from the faculty on our online hub, organised by subject area.

Business Premises Renovation Allowance

HM Revenue & Customs 12-2014 Updated October 2016

Find out what Business Premises Renovation Allowance (BPRA) is and what costs and buildings qualify for it.

ICAEW REP 40/19 - The impact of business rates on business inquiry

Tax Faculty 04-2019

A response dated 2 April 2019 to a consultation published by the Treasury Committee on 1 February 2019.

Capital allowances for structures and building

HM Customs & Excise 04-2014 Updated October 2016

HMRC's introductory note to draft secondary legislation

ICAEW REP 21/19 - Capital allowances for structures and buildings

Tax Faculty 02-2019 February 2019

A response dated 4 February 2019 to a consultation published by HMRC on 29 October 2018.

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