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    Corporation tax - Capital allowances - Plant and machinery - II. Pools - Allowances available - Annual investment allowance - d. Businesses under common control - Companies - 4835

    A company will only receive one AIA regardless of the number of trades it carries on. The method of allocation between the trades is a matter of choice for the company.

    5. Annual investment allowance - What’s the AIA?

    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 AIA and multiple accounting dates

    Your company is planning significant purchases of new equipment. The trouble is it’s part of a group which can affect the amount of annual investment allowance (AIA) it can claim. How can you...

    Avoiding an annual investment allowance trap

    The annual investment allowance currently stands at £500,000, which should be more than enough for most companies. But those owned by entrepreneurs with interests in other businesses might see...

    Can you claim more than one AIA?

    At the end of this year the annual investment allowance (AIA) will be slashed from £250,000 to £25,000. For some businesses the position might be even worse. Which companies will be affected...

    Can your business claim more than one AIA?

    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...