The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note is written from the perspective of companies only. For information on the AIA as available to unincorporated businesses, see the Annual investment allowance (AIA) guidance note within the Owner Managed Businesses module (subscription sensitive).
An ‘annual investment allowance’ (AIA) is available for expenditure incurred on plant or machinery on or after 1 April 2008. The maximum amount of AIA available has varied significantly over recent years and the relevant amounts are as follows:
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