A personal trainer, self-employed, bought a bike in order to commute to his private clients. Even though his clients are all in different places, we believe that this is still classified as commute to/ from work, so he won't be able to claim the £0.20/mile.
However will he be able to deduct it from his expenses as the bike was only over £100 and for work purpose, or claim it as an asset and as capital allowances? and as it's a bike, does it go to "cars" category and would that be as 100% FYA? I appreciate responses. thank you