Annual Investment Allowance: Difference between revisions
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imported>Doug Williamson (Increase of amount for temporary two year period. Source: http://www.hmrc.gov.uk/tiin/2012/tiin1278.pdf) |
imported>Doug Williamson (Align with house style.) |
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''UK | ''UK tax - capital allowances.'' | ||
(AIA). | (AIA). | ||
Revision as of 07:32, 19 November 2014
UK tax - capital allowances.
(AIA).
An accelerated (100%) writing down allowance for a restricted amount of eligible capital expenditure per annum.
For example £250,000 per annum from 1 January 2013 to 31 December 2014.
