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A new 130% first-year capital allowance for qualifying P&M assets; and a 50% first-year allowance for qualifying special rate assets.
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HMRC launches new VAT registration service for agents and an online error correction service. These were rolled out in August 2022.
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A collection of tax rules and changes come into force from the start of April 2021, including the introduction of off-payroll working (IR35).
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Small business owners can save thousands on tax thanks to these changes to law, says Greg Mawer, director of Accumulate.
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