Do EPCs spell the end for ECAs?

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The Bourne Agenda is a fortnightly blog brought to you by Bourne Business Consulting LLP, an independent tax and business consultancy with offices in London and Farnham.

Budget Day 2008 caught the attention of most of the country with the reduction in corporation tax rate becoming headline news. The Treasury stated that this cut in corporation tax rate was in part funded by the reduction in plant and machinery allowances down to 20% for the general pool, the introduction of the integral features at 10% and the abolition of industrial buildings allowances.

Additionally in April the Government trumpeted the extension of the enhanced capital allowances (ECAs) scheme to provide...

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