HMRC publish guidance offering “an introduction to full expensing and the UK’s capital allowances regime”.
The guidance has been updated as follows:
“Autumn Statement 2023 – Permanent full expensing – technical consultation updated to reflect the government’s announcement of the technical consultation at Autumn Statement 2023”
Related content from Claritax Books
Capital Allowances, by Ray Chidell and Jake Iles, offers in-depth coverage of plant and machinery allowances, structures and buildings allowances, and all other UK capital allowances.
Full reference is made throughout to legislation, case law and HMRC guidance.