the first year allowance on cars is not apportioned for "time" but can we apportion it if it is part self use?
Ask the Tutor ACCA TX-UK
100% FYA
The FYA is never time apportioned - as you rightly say - but if an asset has private use by the OWNER of the business (only in income tax therefore!) then ANY available allowances will be restricted to the business use proportion.
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