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Budget 2021: What's in the detail for farm businesses

© Tim Scrivener Broadly speaking, company tax and finance received more attention than that for sole traders and partnerships in the chancellor’s Budget last week. The so-called “super-deduction”, a new 130% first-year capital allowance running for two years from April 2021, is only available to companies, in part to make up for a rise in corporation tax from April 2023. The measure is a welcome incentive for companies planning to invest in plant and machinery ...
Simon Tapp Albert Goodman Catherine Vickery Tim Scrivener Sam Kirkham Moore Scarrott
Source: fwi.co.uk

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