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An individual can receive more than one AIA where they carry on more than one trade in a year. However, where an individual, or number of individuals, control more than one trade, they will be entitled...
What’s the AIA?The AIA can be claimed in respect of qualifying expenditure, e.g. plant and machinery, including integral features but not cars. The amount of the AIA has varied significantly...
The maximum annual investment allowance (AIA) is now just £25,000. And if you own one or more related businesses they might have to share this. How can you turn the tables on the Taxman and...