Can your business claim a super deduction?
If your business has spent money on plant and machinery and it is subject to corporation tax, then it may…
Read more
AIA transitional limit extended
The Annual Investment Allowance (AIA) is a capital allowance that enables you to claim an immediate deduction against your profits…
New capital allowances super-deduction
Companies within the charge to corporation tax who invest in new plant and machinery in the two years from 1…
Temporary AIA limit extended until 31 December 2021
The Annual Investment Allowance (AIA) enables a business which incurs qualifying expenditure to claim an immediate deduction when computing taxable…