Full expensing introduced for companies from 2023-26
Companies will be able to deduct 100% of qualifying investments.
Companies will be able to deduct 100% of qualifying investments.
SEIS, EIS and VCTs could close in 2025.
Experts hope tax breaks would encourage SMEs to invest in net zero.
Small businesses less likely to invest after the cuts.
“Strange arithmetic intricacies” could “catch out” taxpayers.