Annual Investment Allowance: Difference between revisions
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imported>Doug Williamson m (Tax/Pension check - spacing added 23/10/13) |
imported>Doug Williamson (Increase of amount for temporary two year period. Source: http://www.hmrc.gov.uk/tiin/2012/tiin1278.pdf) |
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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. | ||
For example | For example £250,000 per annum from 1 January 2013 to 31 December 2014. | ||
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* [[Writing down allowance]] | * [[Writing down allowance]] | ||
[[Category: | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 10:51, 18 December 2013
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.
