Amercican car purchase and CA s

Leaving aside the question of residence here , my client spent quite  a large part of the year in the US last year - he purchased a car in 2011 12 and it has subsequently been sold in 2012 13 - assuming that he is paying UK tax what sort of CAs will be available if any - any other pointers welcome. Nick

PS a want to get a per diem deduction for clients days in US what will HMRC wear , cant find anything when i search