Different kinds of capital allowance for offices

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Purchase of a property
If a business, or individuals, have purchased a commercial property, then the likelihood is that capital allowances will be claimable. Allowances may be claimable in respect of items in the property at the time of purchase, subject to these items having not been claimed by the previous owner, and will almost certainly be claimable on any improvement costs after purchase.
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PEFFs
Property Embedded Fixtures and Fittings or PEFFs for short, are the plant, machinery and fixtures which are embedded in a building. This type of fixtures and fittings relates to anything which is fixed, nailed or bricked into the building. Examples are radiators, lighting, ironmongery to doors and windows, and lifts.
At Capital Allowance Review Service (CARS), we explain PEFFs as… ‘if you tipped the building upside down, everything that remains in the building could qualify for tax relief, when we consider how these items allow the business to trade from that building’.
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SBA
Structures and Buildings Allowance relates to the renovation or the building of a structure for which you paid the cost. You can claim costs which include the preparation of the site, construction works, renovations, and the fitting out works. If you bought the structure from a developer, you can claim SBA on the price you paid the developer.
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