CA's and write off pool <£1,000

CA's and write off pool <£1,000

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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 %?

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By Swedish Chef
28th Dec 2011 19:47

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.

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