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Capital Allowances are becoming more important to Corporation Tax planning

Mark Anthistle, senior capital allowances analyst at Catax, explains why it may be worth thinking about Capital Allowances now ahead of the historic method of Corporation Tax calculation coming back in April 2023

Marginal Relief and Small Profits Rates are back. In the penultimate Budget, the Government reintroduced them both and announced a return to the historic method of Corporation Tax calculation.

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