Conversely, if a taxpayer incurs a loss to a building or structure and decides to withdraw a building or structure from use in the trade or business and then demolish it in a later year with no ...

Gas cylinders have exploded as crews tackled a fire that spread to several farm buildings and destroyed vehicles. Crews were called to Little Hallingbury, Essex, on the Hertfordshire border near ...

The farm buildings all appear to have been built since 1948, papers claim. The National Trust has put forward plans to demolish four farm buildings on a castle estate in Herefordshire.