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First Year Allowances (FYAs)

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 4: Trading Company and Investment Company Computations under CTSA 50% FYAs Special 100% FYAs for electric/low emission cars and environmentally-friendly plant Anti-avoidance rules for FYAs and AIAs ...

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