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    Corporation tax - Capital allowances - Plant and machinery - II. Pools - Allowances available - Annual investment allowance - d. Businesses under common control - Businesses other than companies - 4860

    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...

    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...

    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...