? Deducted from column subtotals
? 20% or 10% for 12 month period of account
? Pro-rate (20% x Months/12) if not

WDA continued
? Restricted WDA on private use cars
? Only claim business proportion in CAs claimed

Annual investment allowance
? First £100,000 of expenditure is eligible for 100% AIA
? Cars not included
? Excess over £100,000 goes into pool
First year allowance
? Assets eligible for 100% FYA

? Low-emission cars (<110g/km)
? Gas/hydrogen fuel equipment
? Energy-saving equipment
? Water quality equipment
? Capex in disadvantaged areas
Summary of cars
? No AIA
? No FYA unless <110g/km
? Main pool or special rate pool for employee cars
? Owner’s private use cars in separate columns
? BA or BC on disposal of expensive cars
? Only claim business use if owner’s
? Vans eligible for AIAs/FYAs then into pool

Essay writing: 論文代寫