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HMRC commissioned IFF to undertake research with claimants and eligible non-claimants of Capital Allowances.   �

The research was carried out between July and September 2022 to better understand how Capital Allowances are used by businesses.  �

The research consisted of a quantitative survey with 940 businesses that claimed capital allowances as well as qualitative interviews with 29 of these businesses and 11 businesses that did not claim but did make� eligible investments.