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Budget 2014

Budget 2014: Annual Investment Allowances

After reducing the annual allowance to just £250k, this is set to rise to £500k from 1st April or 6th April depending on the business structure you are operating.

There is very little time to do any planning for this change except that if you intend purchasing a large asset or piece of equipment (or a number of them), wait till after 6th April so that you don’t fall foul of any apportionment rules.

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