Business premises renovation allowances

Produced by Tolley
Business premises renovation allowances

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Business premises renovation allowances
  • Business premises renovation allowances (BPRA)
  • Flat conversion allowances (FCA)

Business premises renovation allowances (BPRA)

The BPRA was withdrawn from 1 April 2017 for corporation tax and 6 April 2017 for income tax.

However, certain provisions continue to apply. These relate to situations where the allowances are clawed ba

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