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AIA – a reminder

Annual Investment Allowance is a scheme for business tax payers – companies, partnerships and sole traders – to offset capital expenditure on plant and equipment – but not cars – against tax.  The thresholds have a history of changing in recent...

Changes for R&D tax credits

Businesses that are considering making an R&D claim need to understand the ‘capping’ changes made by the Chancellor. When first introduced, the small and medium enterprise (SME) R&D scheme had a cap on the amount of credits that could be claimed. This was...