On 29 October 2018 the Chancellor presented the Autumn 2018 budget. Businesses Annual Investment Allowance (AIA) The Annual Investment Allowance (AIA) provides 100% tax relief on certain capital [...]
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The High Income Child Benefit Charge (HICBC) was introduced in January 2013. It relates to the clawback of child benefit for those with income in excess of £50,000 per year. Who does it apply to? [...]