Annual Investment Allowance: Difference between revisions
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imported>Doug Williamson (Update amount eligible. Source: https://www.gov.uk/capital-allowances/annual-investment-allowance) |
imported>Doug Williamson (Layout.) |
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''UK tax - capital allowances.'' | ''UK tax - capital allowances.'' | ||
(AIA). | (AIA). | ||
An accelerated (100%) writing down allowance for a restricted amount of eligible capital expenditure per annum. | An accelerated (100%) writing down allowance for a restricted amount of eligible capital expenditure per annum. |
Revision as of 10:09, 11 May 2016
UK tax - capital allowances.
(AIA).
An accelerated (100%) writing down allowance for a restricted amount of eligible capital expenditure per annum.
For example £200,000 per annum from 1 January 2016.