Article Database - Topic: 'Capital allowances' - Keyword: 'Annual Investment Allowance'

 
Avoiding the 2020 AIA trap Publication date: 22.01.2020
Article database » Capital allowances » Annual Investment Allowance
At the end of 2020 the annual investment allowance (AIA) reverts to £200,000. If your financial year spans the change, transitional rules can unexpectedly restrict your entitlement further. Why, and what steps can you take to work around this?
More
AIA gets a boost Publication date: 13.11.2018
Article database » Capital allowances » Annual Investment Allowance
AIA gets a boost..Annual allowance. A tax deduction for the cost of machinery and equipment of up to £200,000 per year is allowed for the accounting period in which the expense was incurred rather than (under the normal rules) over many years. Where the accounting period in which you purchase the machinery etc. is more or less than a year, the annual...
More
The AIA and multiple accounting dates Publication date: 16.10.2018
Article database » Capital allowances » Annual Investment Allowance
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 be sure not to exceed the maximum?
More
Capital allowances - use them or you might lose out Publication date: 09.04.2018
Article database » Capital allowances » Annual Investment Allowance
Your company is on track to post a small loss in its current financial year. In view of this, what’s the most tax-efficient way for it to claim allowances for the expenditure it incurred on new equipment?
More
Losing the right to claim the AIA Publication date: 02.02.2017
Article database » Capital allowances » Annual Investment Allowance
A mistake in your accounts meant that you under-claimed the annual investment allowance (AIA) a few years ago. The error has recently been discovered by your new accountant, but is it too late to put it right?
More
Are you timing purchases of equipment tax efficiently? Publication date: 24.11.2016
Article database » Capital allowances » Annual Investment Allowance
You’re working out budgets for the next financial year and they include significant purchases of equipment. Naturally you want to ensure you obtain the tax deductions for these as soon as possible. How can you ensure you achieve this?
More
How much AIA can you claim? Publication date: 07.07.2016
Article database » Capital allowances » Annual Investment Allowance
You’ve just spent £2,900 on a high-end PC for your home office on a buy-now-pay-later contract. Your family will make some use of it and your company will pay a contribution to the cost. What tax allowances can you claim and when?
More
Annual investment allowance - selling equipment Publication date: 10.12.2015
Article database » Capital allowances » Annual Investment Allowance
A few years ago you bought some equipment and claimed the annual investment allowance, which you adjusted to account for non-business use. Now that you’ve sold it how does an odd loophole affect the tax payable on the proceeds?
More
Optimising the allocation of capital expenditure Publication date: 16.11.2015
Article database » Capital allowances » Annual Investment Allowance
Where, after December 2015, you purchase plant or equipment, a restricted annual investment allowance (AIA) might apply. So how should you allocate it to obtain tax relief in the shortest possible time?
More
Avoiding the AIA transitional trap Publication date: 22.09.2015
Article database » Capital allowances » Annual Investment Allowance
Where your business’s financial year spans 1 January 2016, the annual investment allowance (AIA) it’s entitled to can be significantly lower than the maximum. How can you work around this to speed up tax relief on purchases?
More

Filter results

Filter your search results by resource type or topic/keyword.

Topics and keywords

        Show all (4604)
Last updated: 31.07.2020
Search
tax-saving-advice.co.​uk

More from Indicator - FL Memo Ltd