Could you benefit by accelerating tax relief?

Businesses planning to invest in plant and machinery could benefit significantly by making their expenditure before the end of the current fiscal year.
The Annual Investment allowance (AIA) which currently gives a 100% initial tax deduction for qualifying investment up to £100,000 will drop to £25,000 from April 2012.
Marshall Smalley recommends that any business planning to invest in plant and machinery carefully considers the timing of expenditure as they could be significantly reducing their tax by accelerating such expenditure.