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This letter considers the capital allowances changes announced in the Autumn Budget. Advise your clients on the potential impact of the new rules on their business.

The letter includes:

  • the temporary increase of the Annual Investment Allowance to £1 million from 1 January 2019
  • the straddle rules which apply for accounting periods which straddle the date of change
  • the reduction in the Writing Down Allowance for the Special Rate Pool
  • an introduction to the Structures and Buildings Allowance.



Price £60.00


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