In a positive move HMRC have updated their capital allowances guidance for partnerships stating that partnerships with underlying corporate partners can claim first year allowances such as the 130% super-deduction, 50% special rate pool allowance and 100% full expensing. This applies to both partnerships where you have only corporate partners or mixed partnerships where you have a combination of individual and corporate partners.
One should note the 130% super deduction ended 31 March 2023, therefore the only way for corporate partners can claim this relief will be to amend their tax returns which fall within the relevant period.