In the question, Adam purchased a car (105g/km) on 1 October 2019. The car is used for 60% business.
When I look at the answer, the fact that the car has been bought for only half the year (Oct, Nov, Dec, Jan, Feb,Mar) has not been taken into consideration for calculation of Capital Allowances.. I feel the calculation should be multiplied by the 6/12. Does this not apply in a situation when a car is used both for business and privately?
No problem! All being well you discovered that it is the length of the accounting period, not the date within the accounting period that the asset was purchased that impacts on the AIA and WDA calculations. The FYA of course is never time apportioned.