Claiming capital allowances and the super-deduction

From 1 April 2021 until 31 March 2023, companies investing in qualifying new plant and machinery assets will benefit from a 130% first-year capital allowance. This upfront super-deduction will allow companies to cut their tax bill by up to 25p for every £1 they invest.

This session - presented by Paul Soper - will look at considerations relating to the super-deduction, and also provide an update on the latest changes to capital allowances.