Darren incurs the following expenditure in his trade for the year to 31 March 2013:
£
Computer system
6,000
Desks and chairs
1,000
The maximum capital allowances available for the year ended 31 March 2013 are:
The correct answer is: £7,000.
Plant and machinery qualify for the Annual Investment Allowance on purchases to £25,000 in the year.
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