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In your illustration 5 under Capital Allowances (page 28) of your notes, the car’s value is calculated in full amount. However, in Kapland revision kits, in many cases they prorated the value by months, and sometime they put as full amount.. I dont know whether I miss something here, but I am so confused. Should we prorate the value of the car by number of actual months of the year (for Main pool and special pool), or we take the full value?
Can you help to answer.
THank you very much
May I firstly ask if you have worked through the accompanying lectures which provide explanations for what we do – and whether you have done this for the entire chapter before working questions from the revision kit?
May I also clarify whether you mean Illustration 2?