CAPITAL ALLOWANCES

My client, ltd trading company-main trade is installation of alarm fittings, purchased a caravan during the year. The intention is to rent out caravan with rentals processed thro the company.   My queries are:   Can capital allowances be claimed. If capital allowances cannot be claimed, can it be disclosed in accounts as company asset( benefit in kind tax & nic will be paid on directors personal use)
as other option would be to treat withdrawal as directors loan  entry and then s419 tax applies

  Regards   allan