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Social Investment Tax Relief – a lifeline for UK village pubs

Lynne Rowland, partner, Moore Kingston Smith, 07/04/2021


Lynne Rowland

Social Investment Tax Relief (SITR), originally introduced in 2014, was set to finish in April 2021, but following a government consultation has been extended until April 2023. Could SITR help struggling pubs to survive as we enter the post Covid-19 period of economic recovery?

Historically, there have been lower levels of SITR investment in comparison with other investor tax reliefs such as the Enterprise I...


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