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Reviews and reports
KEY POINTS
- A non-UK resident UK property company can be treated as a group member for group relief purposes.
- The corporate and capital gains tax regimes on intangible fixed assets will be more closely aligned.
- Capital allowances will be available for qualifying expenditure on buildings and structures.
- The special rate of capital allowances for qualifying plant and machinery assets is reduced from 8% to 6%.
- The annual investment allowance rises to...
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