I understand that balancing allowances are no longer allowed for cars. A company car - the only one in the pool - is sold and this would previously have triggered a balancing allowance. If this is the only car in the pool, is this amount lost as a capital allowance or is the sale price deducted from the balance in the pool and allowances continued to be claimed at 10% per annum even though there are no other vehicles in the pool. I can find no detailed information on this circumstance.
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Yes...
... (with the exception of a single asset pool - where there is private use - in a non-corporate) the special pool just goes on and on until the trade ceases or the pool balance falls below £1,001. On cessation of the trade you will get a balancing adjustment, to the extent of the balance on the pool.