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HMRC tell me that this regime was stopped in 2008.If you have information to suggest it is still a valid strategy please could yo send me information? Thanks
Well, yes and no; although the regime substantially changed in the 08/09 tax year it did not actually run off until April 2011. Furthermore i have mislead you and you cannot claim capital allowances for buildings, only the plant and machinery built into or installed therein.
My deepest apologies for misleading you on this question. I have at last run down the data from which I derived my information; unfortunately I misread the document. However the 31 December limitation does apply to plant and machinery acquired under the temporary measure AIA increase to 500K, so again if you are approaching this then time is still of the essence.