Capital falling
Remember that the Annual Investment Allowance for plant and machinery falls from £100,000 to £25,000 on 1 April for companies and 6 April for income tax traders, and there are peculiar rules if your accounting period straddles that date. Writing down allowances will fall at the same time from 20% on the general pool at 10% on the special rate pool to 18% and 8%.
If you want to review your capital expenditure plans to maximise your tax relief, we can work out the numbers for you.