Annual Investment Allowance

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Revision as of 10:51, 18 December 2013 by 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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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.


See also

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