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Annual Investment Allowance Change

I have been asked several times recently about the Annual Investment Allowance.  It is presently £500,000 per annum for the purchase of plant and mschinery.  It was due to change back to £25,000 on 1st January 2016.  However George Osbourne announced in the recent budget that it will now be £200,000 with effect from 1st January 2016.

Keith Pallett