No one should buy things that they don't need, but now may be a good time to revamp your IT kit and get a tax rebate...
Rishi Sunak's budget on 3 March 2021 announced the Capital Allowance 'super deduction'.
Between 1 April 2021 and 31 March 2023 companies get enhanced tax relief on new (but, not second-hand) capital investments. Computing equipment and office furniture is eligible.
Of course, it makes sense to check the small print and ask your accountant. Here is the link to the
Government's fact sheet.