This Content Was Last Updated on November 5, 2015 by Jessica Garbett


If you are considering any major capital purchases (plant, equipment, commercial vehicles etc) now is the time to think about the timing of such purchases. In the 2011-12 tax year the Annual Investment Allowance (AIA) is £100,000. From 6 April 2012 this drops to £25,000. So you could purchase up to £100k of new plant/equipment before 6 April and receive 100% tax allowance.