HMRC guidance: enhanced capital allowance and structures and buildings allowance relief in Freeport tax sites

Published on: 15 November 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published new guidance on claiming enhanced capital allowances and structures and buildings allowances in a designated Freeport tax site. These reliefs can be claimed until 30 September 2026.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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