Close limited company buys a motor vehicle and the motor is given to the son, who is an employee, to drive.
No problem - P11d and son pays for all his own petrol.
Son leaves the company part way during the year and is allowed to keep driving the car.
Is the company allowed to claim a capital allowance once the son leaves the company? Or do they claim a capital allowance for the pro-rata period that the son is employed in the business?