With the Conservatives promising a 3% surcharge on foreign property buyers and complex tax rules around purchase of second homes, Croner-i tax writer Zigurds Kronbergs examines the potential pitfalls for property owners

The newly launched structures and buildings allowance (SBA) gives a 2% flat rate capital allowance tax break on expenditure incurred after 28 October 2018. Zigurds Kronbergs, tax writer at Croner-i, explains