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Enterprise Zones and Enhanced Capital Allowances

Assisted areas

The recent publication of the Capital Allowances (Designated Assisted Areas) Order 2016 may not have made national newspaper headlines: but it did highlight the tax benefit of Enterprise Zones. This relief has been subject to many changes since reintroduction in 2012 and even HMRC’s own guidance seems limited at present. This briefing summarises the current position for Enhanced Capital Allowances available for expenditure incurred on plant and machinery within Designated Assisted Areas inside Enterprise Zones. Read more

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