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
(Remove date sensitive reference.)
 
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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.


For example £250,000 per annum from 1 January 2013 to 31 December 2014.
For example £200,000 per annum.





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