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Business Accounts & Tax

What Is the Annual Investment Allowance in the UK?

The Annual Investment Allowance (AIA) is a capital allowance that lets businesses deduct the full cost of qualifying plant and machinery from their taxable profit in the year of purchase. In 2024/25, the AIA limit is £1,000,000 per year. For…

4 articles
Updated Sep 2026
ICB regulated authors
What Is Corporation Tax and How Does It Work in the UK

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