In HMRC manuals, CA23510, here:
http://www.hmrc.gov.uk/manuals/camanual/CA23510.htm
there toward the end a definition of what comprises a "hire car for a disabled person".
Nowhere in that section is there any statement as to how such a vehicle should be treated for Capital Allowances. In context, the entire section is devoted to the question of whether a vehicle is or is not a "car" for CA purposes.
Leaving aside the fact that a "hire car" of whatever nature does not qualify for CAs at all, whether designed for a disabled person or otherwise, as ownership is a general precondition for qualifying for CAs, there is no statement in the manual as to whether such a vehicle is or is not for this purpose a "car".
Am I alone in my confusion?
With kind regards
Clint Westwood.
Replies (2)
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Short life assets
This refers to the ability of the lessor of such cars to disabled persons to still elect for short life asset treatment, despite the vehicle being a car, by virtue of Ss. 83, 84 & 268D CAA 2001.