Harper, Andrew; Liu, Li - Saïd Business School, Oxford University - 2013
In this Finance Act 2013 (FA 2013) note we review and discuss the implication of the temporarily increase in the level of the annual investment allowance (AIA) from £25,000 to £250,000 for expenditure incurred during the calendar years 2013 and 2014. We first review the provisions in detail,...