If you are intending to invest more than £25k in new assets (hardware, software, installation or other equipment) then you may need to think about spreading your allowance between the financial years 2011-2012 and 2011-2012. From April 2012 the annual investment allowance reduces from £100k to £25k. See here and here for further details. The Black Box Business Team seek to provide you the best business partner to grow your business IT solutions. This includes financial partners such as LDF.