Super-deduction first-year capital allowance
Автор: HMRCgovuk
Загружено: 2023-05-11
Просмотров: 2813
This video is an overview of how the super-deduction works for first-year capital allowances and a reminder of the balancing charge rules for any relevant disposals.
For further information go to: https://www.gov.uk/guidance/super-ded...
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0:00 Introduction
0:13 Capital allowances
0:46 Guidance
1:11 Qualify
1:42 Super-deduction tool
2:00 Balancing charge
2:39 Help and support
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