Hm Treasury
June 29
15:16
2023
Details
A new 100% first-year capital allowance for qualifying plant and machinery assets, and a 50% first-year allowance for qualifying special rate assets.
Guidance: Full expensing
Published 15 March 2023
Last updated 29 June 2023 +show all updates
Last updated 29 June 2023 +show all updates
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HMT/HMRC Leasing Working Group Terms of Reference added
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First published.