fair do nwh i apologise unreservedly the aia reform does indeed allow you to claim 100% of the cost of eligible plant and machinery for the first 50k of expenditure which is pretty amazing actually
what worries me most about this is that in between your post of "yes" and my rather smug and overly cocky "garbage" i had phoned revenue and customs to ask if they knew about any changes to the capital allowances and after 15 min wait iwas put through to a "technical expert who would be able to answer my question properly" and my reply was based on what she told me,so i find it worrying that even the numptys in the tax office cant be relied on for up to date info,once again sorry for being a self righteous prat