Temporary increase in the AIA


Legislation will be introduced in Finance Bill 2018/19 to temporarily increase the annual investment allowance (AIA) limit to £1,000,000 from 1 January 2019 for two years.

Transitional rules will apply where a business has a chargeable period that spans either of:

* the operative date of the increase to £1,000,000 on 1 January 2019, or
* the operative date of the reversion to £200,000 on 1 January 2021.

Added By: Sue Taylor on 01st Nov 2018 - 13:37
Last Updated: 01st Nov 2018 - 20:14

Number of Views: 556
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