Super Deduction – a financial marvel?

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Adam Bernstein and Will Silsby consider whether operators might be able to take advantage of a temporary new 130% tax allowance

The Chancellor’s recent Budget Day announcement of a new style of capital allowance which will allow companies to reduce their taxable profits by 130% of the cost of new equipment has attracted a lot of interest. But it’s also raised a number of questions in relation to how it works and importantly, which businesses can take advantage of it.

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