Maximise tax relief for capital expenditure

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Those running a business should take advantage of the temporary increase in the Annual Investment Allowance (AIA) to £250,000.  The limit for this tax break continues until 31 December 2014, although there are complex transitional rules. Annual Investment Allowance provides a 100% tax write off for plant and equipment used in your business, and extends to fixtures and fittings within business premises such as electrical, water and heating systems.

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