[nonyei]

Thanks a lot.

[nonyei]

Also note that FYA is never time apportioned. But the car in question qualifies for WDA at 18% (main pool) not FYA given it’s CO2 emissions

[nonyei]

Hi Archi604

Capital allowance would be time apportioned if the account period is less than 12 months. The period of account here is 12 months (6 April 2018 – 5 April 2019). As such Kaplan’s calculation is okay.

N/B It does not matter what time in the year the asset (car) was bought, so long as the account period is a complete 12 month period you allow the full business use.

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