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© 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 as they now have an accelerated advantage of two years before the higher corporation tax rates kick in, says Simon Tapp, who heads the agricultural team at accountant Moore Scarrott.

Simon tappAlbert goodmanCatherine vickeryTim scrivenerSam kirkhamMoore scarrottAnnual investment allowanceOld millDuty land taxசிமோன் தட்டவும்ஆல்பர்ட் நல்ல மனிதன்கேத்தரின் விக்கரிசாம் கர்க்ஹம்ஆண்டு முதலீடு கொடுப்பனவுபழையது ஆலைகடமை நில வரி