Client has one business asset being a Laptop with a WDV of <£1,000. The asset has significant private use.
As this is a single asset pool am I able to write this off in full and claim the business use %?
Thanks
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No
Small pool write off is only available on main pool and special rate pool - not on single asset pools.
See budget note 15 (BN15) of 2008 Budget Press Releases, for example.