Maximising AIAs.. What’s changed? The maximum annual investment allowance (AIA) went up from £250,000 to £500,000 per year from 1 April 2014 (corporation tax) or 6 April 2014 (income tax) ( Finance
Bill 2014 Clause 10, see Follow up ). Most of your SME clients won’t be affected by the latest increase, but if you have clients in capital-intensive...
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