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Capital Allowances


Published: 06 Jul 2023

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This webinar from the Tax Faculty will explore current issues relating to capital allowances.

In this webinar Steve Watts and Richard Jones explore current issues relating to capital allowances, including the changes to the capital allowances regime announced in the 2023 Spring Budget.

Steve and Richard will look at the mechanics of the new full expensing regime and how this interacts with the super deduction it replaces and the new investment zones regime. They will also consider the practical considerations that businesses and their advisers are currently facing in this area, including HMRC compliance activity.