capital purchased before accounting date? – F6 Sep 16 – Q32

Ashura has been employed by Rift plc since 1 January 2013. She has also been self-employed since 1 July 2015, preparing her first accounts for the nine-month period ended 5 April 2016. The following information is available for the tax year 2015–16:

Self-employment
(1) Ashura’s tax adjusted trading loss based on her draft accounts for the nine-month period ended 5 April 2016 is
£3,300. This figure is before making any adjustments required for:

(i) Advertising expenditure of £800 incurred during January 2015. This expenditure has not been deducted in calculating the loss of £3,300.

(ii) The cost of Ashura’s office (see note (2) below).

(iii) Capital allowances.

(2) Ashura runs her business using one of the five rooms in her private house as an office. The total running costs of the house for the nine-month period ended 5 April 2016 were £4,350. No deduction has been made for the cost of the office in calculating the loss of £3,300.

(3) On 10 June 2015, Ashura purchased a laptop computer for £2,600.

On 1 July 2015, Ashura purchased a motor car for £19,200. The motor car has a CO2 emission rate of 137 grams per kilometre. During the nine-month period ended 5 April 2016, Ashura drove a total of 8,000 miles, of which 2,500 were for self-employed business journeys.

The advertising and laptop is pre-trading, but treated as incurred on 1 July 2015. I am confused because it does not say that she purchased the laptop for business reasons (it could be personal). Also purchases from how far back pre-trading can be included in capital allowances?

Thanks!