HMRC publish impact assessment on enhanced capital allowances changes

Released 04 November 2019

HMRC have published an initial impact assessment on changes made to the enhanced capital allowances rules, which took effect from April 2019.

Broadly, the measure updated the lists of energy-efficient and environmentally-beneficial technologies and products that are eligible for first-year allowances (FYA) from 1 April 2019 for companies, and 6 April for 2019 for unincorporated businesses.

View the Enhanced Capital Allowances: initial equality impact assessment.

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