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  1. Avatar of pfirsch2012 says

    Dear Sir, thank you for the great lecture! I’m a bit confused with asset disposal. In example 2, when we dealing with car1 (the car with 115 CO2 emission), after disposal the £4200 x 70% balancing allowance was added directly to capital allowance. Is it true that we only deal with disposal in this way when the asset has been used for private? If car 1 hasn’t been privately used, after disposal we can only add £4200 x 18% to capital allowance as main pool WDA and £4200-£4200 x 18% is the WDV b/f. Could you please check if my statement is right. Thank you very much in advance!

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