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Latest debates on the Finance (No 3) Bill

16 January 2019 / Richard Curtis
Issue: 4679 / Categories: Comment & Analysis

Reviews and reports


  • 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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