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The government is consulting on changes to developer contributions focussed on the operation of the Community Infrastructure Levy (CIL), which allows local planning authorities to raise funds from new development to help fund local infrastructure. 11 Jan 2019
The UK government is planning to introduce a new capital allowance for expenditure incurred on non-residential buildings and structures and to temporarily increase the annual investment allowance to £1 million, the chancellor announced in the budget. 02 Nov 2018
This guide was last updated in August 2011.
Business Premises Renovation Allowance (BPRA) is designed to encourage conversion and renovation of empty business properties in specified 'assisted areas'. BPRA provides a 100% tax relief to property owners on money spent on conversion or renovation...
Scotland's under-resourced licensing boards risk being swamped by the first round of applications to renew personal liquor licences since the new regime entered into force in 2009, an expert has warned. 10 Aug 2018
Hotel chains are being attracted to grow their business in Northern Ireland as a result of the burgeoning tourist industry in the country, but face local regulatory requirements that differ to those that apply in the rest of the UK. 05 Jul 2018