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Spade work: Investing in plant could result in substantial tax savings

Investment bonus

One of the surprises in the 2012 Autumn Statement was a temporary tenfold increase - to £250,000 - in the Annual Investment Allowance (AIA) for capital expenditure on plant and machinery between 1 January 2013 and 1 January 2015. The benefit of an AIA is that it provides 100% tax relief in the accounting period in which the expenditure is actually incurred.

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