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Question 11 Carl,
A motor car 170 g/km was purchased in 1 Dec 2020 for 16,600 and a special pool was created. WDA @ 6% = 996 which gives WDV c/f of 15,604.
The asset was sold next year for 12,000, This reduce the special pool to (15,604 – 12,000) = 3,604 and a further WDA @ 6% was carried out and the final WDV c/f is 3,388.
Should not we take the whole 3,604 capital allowance instead of 216, considering the special pool only contain the 170 g/km car which was sold?
Have you watched the lecture and read the study notes where this issue is dealt with?