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can anybody please explain when you do and do prorate capital allowances for unincorporated and incorporated businesses – just as I think I get , I get confused again!]
many thanks,
When you are faced with a question that involves ca, you have to note weather the company has a full accounting period or its just a period ending.
Say for example its period ending dec 2009 and they started july 09
thats six months
so you need to prorate aia 50 000 x 6 / 12, you never prorate fya. And you prorate the WDA’s as well
I hope this help?
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