The Annual Investment Allowance (AIA)
The Annual Investment Allowance (AIA), which gives 100% capital allowances on plant and machinery has been increased from £200,000 to £1m. It was due to revert back to £200,000 on 31 March 2023. The government now intends to make the £1m AIA permanent. Generally, you do not get much tax relief on buildings. There are […]
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