New: How much is the pension lifetime allowance?
ABOLISHED 23/4
New: Can spouses transfer at NGNL after separating?
YES
For 3 tax years (and as divorce settlement)
New full expensing (recap of rules): What do you get full expensing on?
Main rate new P&M (Not cars, gifts or for lease)
(50% FYA remains for SRP pool, with WDAs allowable for rest of the 50%)
New: Company R&D: What else can you add to qualifying expense?
Creating intangible assets