In this issue:
- We discuss the latest update on super-deduction and the potential claw backs and restrictions
- We provide a technical article on whether you can claim plant and machinery allowances for buildings
- Read a snippet, from our Capital Allowances book with Ray Chidell, on claiming capital allowances on freeports sites
- We bust a popular capital allowances myth on Section 23 of the Capital Allowances Act 2001
