Example 7 Adam – Trading Profit – Basis Periods (part 4) – (FA 2022) TX-UK lec

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April 5, 2023 at 9:54 am #682231
law143
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Hi! Why was the WDV on the the car bought with CO2 emissions of 42g/km not time apportioned? The equation is £12,000×18%(main pool)x60%(business use only). Thank you.
April 6, 2023 at 2:13 pm #682286
JillyB
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If you have read the chapter you will see that WDA is only time apportioned when the accounting period is not 12 months long.
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