As the government tinkers with capital allowances for business, Andrew Reid assesses the value of a range of tax reliefs

The chancellor, George Osborne, may only have inhabited No 11 for 21 months, but it feels like we have endured a decade worth of changes already.

The world of capital allowances is no stranger to change and has endured significant amendment over the last five years and, like previous chancellors, Osborne has continued the tinkering.

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