Allocating the AIA
In this lesson, you'll learn how to allocate the Annual Investment Allowance (AIA) across group company structures—a key skill for Advanced Taxation.
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In this lesson
- 0:00 Group structures and corporation tax rates
- 0:15 Allocating the annual investment allowance
- 0:51 Identifying related companies for AAA purposes
- 1:29 Strategic AAA allocation across group companies
About this lesson
You'll discover how groups share a single AIA between multiple companies, which entities qualify as a related group, and the strategic planning involved in deciding which companies should claim the allowance to maximise tax efficiency. The session covers practical allocation decisions, including directing the AIA towards companies purchasing special rate pool assets, avoiding loss-making companies, and prioritising companies paying higher corporation tax rates.
Duration: 2m
Transcript
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