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OTS review on simplifying tax relief for fixed assets

The OTS is publishing today a report that explores the issues surrounding the option of replacing capital allowances with accounting depreciation

Last fetched 04 May 2026 · gov.uk

Documents

Accounting depreciation or capital allowances report - print versionapplication/pdf Accounting depreciation or capital allowances report - web versionapplication/pdf

At a glance

TypePolicy paper

First published15 Jun 2018

Last updated15 Jun 2018

Organisations

Office of Tax Simplification

Source

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