Changes to Capital Allowances
04 December, 2015

The system of capital allowances has seen significant changes from April 2012, especially in the amount of expenditure on plant and machinery which qualifies for a 100% year one write-off via the annual investment allowance (AIA).

The changes inevitably have an impact on many businesses, especially those facing a need to invest substantial amounts in plant and machinery. This factsheet provides an overview – please contact us for help and advice.


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