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After the election, the Conservatives and the Liberal Democrats got together and agreed on a programme of what they would actually do together in government. On taxes, they agreed their priorities were to make taxes simpler, fairer, greener and more competitive.
The Annual Investment Allowance is the amount a business can spend on capital equipment like computers without having to learn a whole set of tax rules about writing down allowances.
When the government speaks of 'recovery' (which may well turn out to be a bubble largely supported by consumer spending, inflated house prices and private credit), it is worth asking, 'what is being recovered by whom?'