7 articles tagged with Annual Investment Allowance.
AIA gives 100% first-year relief on up to £1m of plant and machinery. How to time purchases around your accounting year, pool interactions, and group company rules.
Self-employed embroiderers face a big early decision — a £6,000+ commercial machine — plus ongoing thread, blank garment and digitising software costs. Full worked examples on £28,000 turnover and a machine purchase using the £1m Annual Investment Allowance.
How the Annual Investment Allowance lets sole traders deduct the full cost of qualifying equipment from taxable profit in the year of purchase, with a worked example.
The Annual Investment Allowance lets businesses deduct the full cost of qualifying equipment from profits before tax, up to £1 million a year. Here's how it works, what qualifies, and how it interacts with Corporation Tax in 2026/27.
How the £1 million Annual Investment Allowance works for sole traders, why vans qualify for 100% relief but cars don't, and how electric car first-year allowances work in 2026/27.
How to time capital purchases under the Annual Investment Allowance in 2026/27 to maximise relief, manage year-ends and avoid wasting your AIA limit.
The AIA gives immediate 100% tax relief on up to £1 million of qualifying plant and machinery spending per year. Learn what qualifies, timing strategies, and writing-down allowances.
