P'ship of 2 people. one partner dies on 30 September and the other person carries on as sole trader without a "disposal" of the assets of the old p'ship. One set of accounts to 31 March are prepared.
The business spends £10,000 on P&M in the period to 30 September and £20,000 in the the period after.
What is the position with AIAs and WDAs