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Search results: 39 article(s) found in topic: Capital allowances - keyword: Annual Investment Allowance

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CAPITAL ALLOWANCES

The AIA and multiple accounting dates

Your company is planning significant purchases of new equipment. The trouble is it’s part of a group which can affect the amount of annual investment allowance (AIA) it can claim. How can you be sure not to exceed the maximum? More...

CAPITAL ALLOWANCES

Capital allowances - use them or you might lose out

Your company is on track to post a small loss in its current financial year. In view of this, what’s the most tax-efficient way for it to claim allowances for the expenditure it incurred on new equipment? More...

CAPITAL ALLOWANCES

Losing the right to claim the AIA

A mistake in your accounts meant that you under-claimed the annual investment allowance (AIA) a few years ago. The error has recently been discovered by your new accountant, but is it too late to put it right? More...

CAPITAL ALLOWANCES

Are you timing purchases of equipment tax efficiently?

You’re working out budgets for the next financial year and they include significant purchases of equipment. Naturally you want to ensure you obtain the tax deductions for these as soon as possible. How can you ensure you achieve this? More...

CAPITAL ALLOWANCES

How much AIA can you claim?

You’ve just spent £2,900 on a high-end PC for your home office on a buy-now-pay-later contract. Your family will make some use of it and your company will pay a contribution to the cost. What tax allowances can you claim and when? More...

CAPITAL ALLOWANCES

Annual investment allowance - selling equipment

A few years ago you bought some equipment and claimed the annual investment allowance, which you adjusted to account for non-business use. Now that you’ve sold it how does an odd loophole affect the tax payable on the proceeds? 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...

CORPORATION TAX

Turning green equipment into cash

Businesses get a 100% rate of tax deduction for the cost of environmentally friendly equipment. This is no better than the annual investment allowance (AIA)rate. So what’s the advantage in claiming it? More...
Last updated: 16.10.2018

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