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New guidance on full expensing

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HMRC has published new basic guidance on full expensing and the 50% first-year allowance for special-rate expenditure, covering the following:

  • checking whether a company can claim full expensing or the 50% FYA; and
  • how to calculate the balancing charge on disposal of an asset in relation to which allowance had been claimed.
Issue: 1657
Categories: News