Re: Never buy brand new shiny.
Not for business use in the UK. The new 'super deduction' against corporation tax only applies to new equipment. My accountant tells me that to qualify I need to buy a complete computer, not components. That changes my normal calculations significantly.
Current plan is top of range but in a cheapo case, cheapo PSU and small HDD. Then use the internals to upgrade my 'proper' PC.
Looks like my old bits will fetch a good price on ebay!