In a Written Ministerial Statement, the Exchequer Secretary announced that HMRC is conducting a technical review of the Business Premises Renovation Allowances legislation. HMRC have now published a technical note launching the announced review.

The review is in response to HMRC becoming aware of a recent increase in DOTAS (Disclosure of Tax Avoidance Schemes) disclosures, involving BPRA, which appear to contain features aimed at exploiting the relief. HMRC has also now published a new tax avoidance Spotlight about such BPRA schemes.