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CAPITAL ALLOWANCES

Avoiding the 2020 AIA trap

At the end of 2020 the annual investment allowance (AIA) reverts to £200,000. If your financial year spans the change, transitional rules can unexpectedly restrict your entitlement further. Why, and what steps can you take to work around this? More...

CAPITAL ALLOWANCES

Optimising the allocation of capital expenditure

Where, after December 2015, you purchase plant or equipment, a restricted annual investment allowance (AIA) might apply. So how should you allocate it to obtain tax relief in the shortest possible time? More...

CAPITAL ALLOWANCES

Avoiding the AIA transitional trap

Where your business’s financial year spans 1 January 2016, the annual investment allowance (AIA) it’s entitled to can be significantly lower than the maximum. How can you work around this to speed up tax relief on purchases? More...

CAPITAL ALLOWANCES

AIA increases - but there’s a trap

The annual investment allowance (AIA) is to be permanently set at the generous level of £200,000 from 1 January 2016. But businesses with accounting periods straddling that date need to plan purchases of equipment carefully, why? More...

CAPITAL ALLOWANCES

Avoiding an annual investment allowance trap

The annual investment allowance currently stands at £500,000, which should be more than enough for most companies. But those owned by entrepreneurs with interests in other businesses might see that figure slashed. Why? More...

CAPITAL ALLOWANCES

Can you claim more than one AIA?

At the end of this year the annual investment allowance (AIA) will be slashed from £250,000 to £25,000. For some businesses the position might be even worse. Which companies will be affected and why? More...

CAPITAL ALLOWANCES

Squeezing more out of the new AIA

The recent hike in the annual investment allowance (AIA) is intended to encourage spending on equipment to help boost the economy. But for some businesses it won’t take full effect for a while. What can you do to speed things up? More...

CAPITAL ALLOWANCES

Can your business claim more than one AIA?

The maximum annual investment allowance (AIA) is now just £25,000. And if you own one or more related businesses they might have to share this. How can you turn the tables on the Taxman and claim more? More...

CAPITAL ALLOWANCES

Maximising your AIA claim

This is the final year that the £100,000 annual investment allowance (AIA) comes into play for purchases of equipment etc. What steps can you take now and after your current accounting period to make the most of this? More...

BUDGET

AIA doubles

In an unexpected move by the Chancellor, the annual investment allowance (AIA) has been increased by 100%. The new limit applies from April but transitional rules will stagger the increase. How will this affect the amount you can claim? More...
Last updated: 07.08.2020

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