Search Results for "AIA"

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Full expensing of capital purchases

Full expensing of capital purchases

Corporation Tax-paying companies can benefit from the full expensing 100% first-year capital allowance on qualifying plant and machinery assets, reducing taxes by up to 25p for every pound invested. The Autumn Statement 2023 made this measure permanent.

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Full expensing

Full expensing

The full expensing 100% first-year capital allowance for qualifying plant and machinery assets came into effect on 1 April 2023. To qualify for full expensing, expenditure must be incurred on the provision of “main rate” plant or

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The Growth Plan 2022

The Growth Plan 2022

The new Chancellor of the Exchequer, Kwasi Kwarteng, delivered a fiscal statement referred to as The Growth Plan 2022 on 23 September 2022. The statement to a packed House of Commons centred on the government’s plans

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Still time to claim super-deduction

Still time to claim super-deduction

There is still time to claim the super-deduction allowance that offers 130% first-year tax relief. The deduction is available to companies until March 2023. The super-deduction is designed to help incorporated businesses finance expansion in the wake

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Annual Investment Allowance

Annual Investment Allowance

This factsheet covers what AIA is, claiming AIA and selling the underlying asset, reducing your AIA claim, when is AIA not available, investment decisions and other issues to consider.

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