A.I.A. can you carry this forward

You can restrict the AIA claim to the most tax efficient amount. The balance will be carried forward and WDA can then be claimed.

So

no.

If you disclaim the AIA in 2014-15 the amount available as AIA is not carried forward to 2015-16. You will presumably also disclaim the WDA available as income is covered by PA's and when you come to do the 15-16 return you will have a general, or more possibly a single asset with private use, pool with a brought forward balance of the cost of the new van on which you can claim WDA at the normal rate and not AIA.

Edited for typos

Clients?

That's two very basic questions you've asked in a week. Are you sure you should be providing a service to clients given you have such obvious gaps in your knowledge?

If you really have never come across the above situation before then that would suggest you do not have much relevant experience, since it is quite a common occurrence in small businesses. And not knowing the rules for AIA is worrying.

I would have to question what other fundamental mistakes you might be making due to inexperience, and I do hope you don't steer yourself and your clients into trouble without realising it. Have you considered mentoring?

Utter drivel

Just because there is no legal impediment to anyone trading as an accountant this should not mean that we should condone or encourage somebody who charges a fee for professional services that they are not experienced enough to provide.

It is a perfectly acceptable question for a trainee or a student to ask, and there is an appropriate forum on this site for them to ask such questions; although any student with a basic tax textbook in front of them would be better advised to read the relevant chapter first - the answer to this question will probably be on page 1 or 2 of the section entitled capital allowances.

And if that's an "illusion of grandeur" (sic) then I am happy to remain forever deluded.

Disagree
I do not recall any guidance on restriction of CAs in my studies. They were quite sparse of tax planning ideas or strategies.

It's quite a common error. Indeed, just recently a newly qualified ACCA member of staff made the same mistake and was not aware CAs could be restricted. I bet a good chunk of the member base here don't know about it despite the frequency of this type of query.

The group you refer to has 14 members and is hardly active. If I were a student, I would (and have) post right here in any answers.

Sift have already clarified their position; Any Answers is open for those involved in the accountancy and tax profession. Whether that be a senior partner at a Big 4 or a tea boy at a small local firm.
They've also clarified who Any Answers isn't for, but let's not get into that.

If the OP continues to ask basic questions, then I agree, they shouldn't be charging clients. But with only two questions asked, I think we should give them the benefit of doubt for now.

Basic is very subjective
Accountants often have a reputation as being tight fisted bean counters, and from the responses to this OP's question its easy to see why.

We have a responsibility to local communities to ensure the small businesses are as healthy as possible and that accountants anywhere are viewed in good standing. Getting paid is just a byproduct of doing something we love to do.

There will always be gaps in each of our knowledges that one another might view as essential to the job so until you know absolutely everything its pretty hypocritical to tell Accountability to give up their business as they aren't qualified.

At least Accountability has the good sense to ask for advice where they aren't sure, there are many accountants out there that would just make it up as they go and bring our profession into disrepute.

would agree in part to the above...

but there is nothing like researching things to learn - a quick google...or look in a book and the answer would have been found.  Simple questions (with no mention of what the OP's conclusion or findings are and perhaps looking for clariifcation) appear on the face of it to be lazy at best.

Interesting debate

I read this last night, and felt it was a very reasonable question. 

Whether it is an accountant or not, is for me not the point. We are hear to help our fellow humans. Some people on here are just rude IMO.

I had a similiar issue with AIA - that I could not find the answer for, I searched high and low for an answer and could not find one, so rang the HMRC and they took ages to give an answer.That is with 26 years experience running an accountancy practice.

So OP if you still have an issue PM me and will see if I can help.

I could say more but won't.

Google - 398,000 results

The suggestion that to not use Google is "lazy" is misguided.

Just Googled the question asked and somewhat typically I get 398,000 results to the question!

Now, if it takes just 30 seconds to read each result, that's more than 2 days continuous (no sleep except it's a good insomnia cure!) reading!

Sensible alternative = ask fellow professionals on AWeb and get some good and some bad results.

it seems ashame

that researching the query seems to have gone out of the window...I did mention using a book (although for clarification I didn't mean the nearest one to you...perhaps try Tolley's tax guide or something similarly appropriate.)  Nothing wrong with asking a question but a little bit of leg work on something never harms - it can be quite enlightening what you find out that you didn't know but thought you did.

Although I would suggest not simply googling Aweb as it brings up 393,000 results...and there seems to be an assumption that intelligence and common sense cannot be used together when reviewing the results...