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Annual Investment Allowance Limit Increase

Posted: 28th Aug 2015 by Robert Salenius Taxation

Capital Allowances on Plant & machinery The Summer Finance Bill 2015 increases the permanent Annual Investment Allowance limit to £200,000 from 1 January 2016. It was scheduled to decrease to £25,000. Where a business has a chargeable period that spans 1 January 2016, the maximum allowance for that business’s transitional chargeable period comprises 2 parts: (a) the… Read more