[SherwoodCleaningSe]

Just wondered if anybody else was trying to get their heads around this.  From April 08 it looks like you can claim 100% of plant machinery up to £50 000/year(AIA or Annual investment allowance), but the old capital allowance is left over in a pool getting chipped away at 20% a year until it's under £1000 and then you claim the lot.

Does that sound right? 

Simon. 

[[GQC] Tim]

Sounds right to me, that's how I'm doing it.

[SherwoodCleaningSe]

cheers 

[Moderator David@stives]

You can only claim from that date onwards all previous items stay in that pool