HMRC have published a policy paper about the new tax relief for qualifying expenditure on new structures and buildings on or after 29 October 2018.
View the policy paper here: https://www.gov.uk/government/publications/capital-allowances-structures-and-buildings-allowance/capital-allowances-structures-and-buildings-allowance
HMRC publish policy paper on tax relief for new structures and buildings
on 3 July 2019
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