New limit for the Annual Investment Allowance

From 1 January 2016 the Annual Investment Allowance (AIA) fell from £500,000 to a new permanent level of £200,000. This reduction will undoubtedly have an impact on many businesses and the timing of expenditure will be critical when maximising claims under the AIA. The capital allowances rules can be complex and it is important to consider the timing of any expenditure you are […]