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Explanatory Note - Super Deductions Just found this lads. I'm not sure cars are allowed. If you google the reference on page 2, note 3. "46(2) of CAA 2001" The expenditure is incurred on the provision of a car (as defined by section 268A). [General exclusions 3 and 4 omitted by FA 2013, s...

Sorry to ask - u mentioned lease? My understanding (based in previous 100% WDA for EV’s) was that the company had to own the vehicle, so a straight lease where the asset is not held on the balance sheet did not count. As opposed to an HP agreement, or even a PCP from Porsche...contract details...

You sure EVs like this will qualify? Rather than literal "plant and machinery" in the manufacturing sense. Also how far can you role the tax break ahead, as the headline rate doesn't alter until 2023, the tax would be payable september 2024. Don't get me wrong hoping you're right, and 130% of...