HMRC factsheet: Budget 2021 - Super-deduction | Tolley

HMRC factsheet: Budget 2021 - Super-deduction

Published on: 08 March 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new factsheet ‘Budget 2021 – Super-deduction’ for companies who can claim 130% capital allowances on qualifying plant and machinery investments.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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