BPP Sasha shah

Sir, could you help me out with this question?

Sasha Shah is a computer programmer. Until the 5 April 2014 she was employed by Net Computers PLC, but since then has worked independently from home .Sasha’s income for the year ended 5 April 2015 is 60000. All of this relates to the work done for Net computers plc. Her expenditure for the year ended 5 April 2015 is ass follows:-

Business proportion of Heat and light is 880
Computer equipment was purchased on 6 April 2014 for 4000
Motor car was purchased on 6 April 2014 for 10000 with CO2 emissions of 115g/km
Motor expenses for the year ended 5 April 2015 is 3500 of which 40% related to travel between home to Net Computers and the remaining 60% is for private use

1)Calculate the amount of taxable trading profits if Sasha is treated as self employed

Answer given in text

Income………………………..60000
Expenses
Heat light…………………….(880)

Computer AIA………………..(4000)

Business expense car……(1400)
(3500*40%)

WDA of 18%…………………(720)
(10000*18%*40%)

TTP……………………………..53000

while calculating this part, why is capital allowance and motor expenses of the car of 40% is deducted from the income. Isn’t this categorised as a private use?. Is it while computing TTP, travel from home to business is a business expense?

2)Calculate the amount of taxable income if treated as an employee

Answer given in text

Gross income………………..60000

Expenses
Heat light…………………….(880)

Computer AIA……………..(4000)

Net taxable income ………55120

In calculation of this part, If the car is provided by the employer to the employee wont the car benefit be added to the income of the employee ((115-95)/5+12=16%)?

Thanks