6 articles tagged with 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.
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.
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.