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Search results: 3 article(s) found in topic: Capital allowances - keyword: Annual Investment Allowance

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Is it too late to claim allowances for older years?

You have just taken on a new client who says that his previous accountant has missed claiming the annual investment allowance previously. He’s asked you to prepare a claim for overpayment relief, but is this the right way to proceed? More...


What is our annual investment allowance?

The annual investment allowance (AIA) changed from 1 January 2016. Companies which have accounting periods straddling this date may wonder how the old £500,000 limit and new £200,000 limit apply. How is this worked out, and are there any traps to watch for? More...


Maximising AIAs

Last updated: 14.12.2018

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