Budget 2021: Super-deduction & FYAs
Budget 2021 introduced a new Super-deduction of 130% and a 50% first-year allowance for plant and machinery expenditure incurred by companies between 1 April 2021 and 31 March 2023.
Budget 2021 introduced a new Super-deduction of 130% and a 50% first-year allowance for plant and machinery expenditure incurred by companies between 1 April 2021 and 31 March 2023.