Super deduction 130% capital allowance

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Is there a catch with this allowance? Just done my first one and it reduced my client's CT by £364 for allowaces for 7 months.

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By Paul Crowley
03rd Apr 2024 20:10

No not really.
There could be payback when a disposal takes place, same as all assets that are fully relieved.

There could be the oddity if the company is in the marginal relief band on the sale, but it would be trivial

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