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Amendment to the Finance Bill: Super deduction update

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There is a very welcome update and a big U-turn announced yesterday, with an amendment to the Finance Bill, now allowing the new super deduction to be claimed by property companies on qualifying expenditure incurred on leased background plant including fixtures.

If you have any questions on the super deduction or any property tax matters please do not hesitate to contact Mark Pashley.

 

Mark Pashley corporate and business tax partner

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