The Chancellor confirmed that the annual investment allowance will return to the standard £25,000 limit at the end of 2015, but hinted that a complete review will be undertaken this autumn
He confirmed that following strong lobbying from business, he accepts that a return to the £25,000 limit would not be acceptable to business so hinted that a full scale review will be taken later this year, to ensure that the AIA did not return abruptly to such a low level from the current tax relief which is set at £500,000