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Capital Expenditure Planning in Light of Permanent Increase to AIA Limit

Capital Expenditure Planning in Light of Permanent Increase to AIA Limit

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The Annual Investment Allowance will now remain at £1 million permanently rather than reverting to £200,000 from 1 April 2023. This change of plan may mean that businesses will want to consider their capital expenditure plans. However, companies wishing to take advantage of the time-limited super-deduction and 50% first-year allowance will need to ensure that

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