Capital expenditure
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…m and on the Gov.uk website at https://www.gov.uk/capital-allowances/annual-investment-allowance . The size of the Annual Investment Allowance means that for many small businesses, the full costs of new equipment can be deducted. Items not covered by Annual Investment Allowance (AIA), or where the AIA is not claimed For any expenditure not covered by the Annual Investment Allowance, an annual percentage deduction is given. The basic annual ‘writin…