Annual Investment Allowance: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
m (Tax/Pension check - spacing added 23/10/13)
imported>Doug Williamson
(Remove date sensitive reference.)
 
(4 intermediate revisions by the same user not shown)
Line 1: Line 1:
''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.


For example £25,000 per annum from April 2012.
For example £200,000 per annum.




Line 13: Line 15:
* [[Writing down allowance]]
* [[Writing down allowance]]


[[Category:Taxation]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 10:25, 20 February 2020

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.


See also