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Capital allowance on private assets.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Capital allowance on private assets.

  • This topic has 2 replies, 2 voices, and was last updated 6 years ago by Tax Tutor.
Viewing 3 posts - 1 through 3 (of 3 total)
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  • November 20, 2018 at 7:42 am #485299
    alikhakar
    Participant
    • Topics: 187
    • Replies: 79
    • ☆☆☆

    What will be the capital allowance provided for the car (132g/km CO2) which has private use of 50%.
    1.)If TWDV is 1050
    2.) If TWDV is 900
    I’m not able to understand how the small pool concept will apply here :/
    Or if my ques is wrong for the 2nd case ..that there can never be an amount of 900 in TWDV ?

    November 20, 2018 at 7:51 am #485302
    alikhakar
    Participant
    • Topics: 187
    • Replies: 79
    • ☆☆☆

    In 1st case, capital allowance will be 42 (1050 * 8% * 50%). But TWDV left will be 966 (1050-84). So do we allow for whole 966 in capital allowance or just 50% of it.

    And regarding 2nd case, is this situation is possible to arise ?

    November 28, 2018 at 5:06 pm #486316
    Tax Tutor
    Member
    • Topics: 2
    • Replies: 3965
    • ☆☆☆☆☆

    Small pool rules do NOT apply to an asset with private use by the proprietor as they are not included in either of the pools

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