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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.