AIA for related businesses
You'll learn how the annual investment allowance (AIA) is treated when one individual owns multiple related businesses, and how to allocate it strategically. Related businesses are those owned by the same person and either engage in the same activities or share premises.
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In this lesson
- 0:00 Related businesses definition and criteria
- 0:28 How Annual Investment Allowance splits between related businesses
- 1:19 Unrelated businesses keep full allowance each
- 1:44 Allocating allowance strategically across your group
About this lesson
When businesses are related, the AIA must be split between them—the owner then decides which business should claim it based on asset purchases. If the businesses are completely unrelated, each retains a full AIA entitlement.
Duration: 2m
Transcript
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