We have a client we have acquired where we have looked at the 2000/01 comps
The previous accountant wrote the wrong figure into the capital allowances pool, such that additions to the pool were under claimed by £90,000 approx
We asked hmrc to amend under error and mistake and they rightly state we are out of time
I recall being told there is no time limit on brining capital allowance additions into the pool, but I cannot locate guidance any where
Can anyone advise?