How to reduce 40% tax by maximising the Finance Lease Claim in the first period

Finance Lease currently treated as depreciation claim x 25% of 47 rental payments apportioned to 7/12ths because the company had use of the vehicle from the end of March to the end of October (year end).   Therefore £10,281.00

Details:-  Finance Lease signed end March.

Per Lease agreement the primary hiring period = 43 months

Minimum lease payments (per a recent letter enclosing interest details) = 42

Cost = £54,000 net of VAT

Interest = £17998.55

According to Agent the Lease period is 48 months and the 6 up front lease payments do not reduce this period although they are itemised by the Lessor as 1 initial rental commencing 7/4/11. 

Monthly rental =1499.97

Interest started around £750 for 1st initial rental (although this had been treated as 6 primary rentals) reducing over the 43 rentals to 0 and totalling £179998.55.

As this has taken the sole trader into the 40% tax bracket I would like to be able, to argue, with reference to FRSSE that the accounts be changed.