Partnership with a year end of 31 March 2019.
Assets acuired pre 1 Jan 2019 = £25,000.
Assets acquired post 1 Jan 2019 = £425,000.
CCH is caluclating an AIA limit of £400,000 based on number of months.
As far as I'm aware, there is nothing stopping me using the number of days, and coming up with a figure of £408,219 (270/365 x £200,000 PLUS 95/365 x £1,000,000)
Is that correct?