Capital allowances and insurance claim

Ignore the £30,000. You have

Ignore the £30,000. You have £9,950 additions to your pool, giving a balance of £15,315 and disposal proceeds of £25,000, giving rise to a taxable balancing charge of £9,685.

The £18,500 is also taxable income of the business, in my opinion.

I agree with Portia about the £18,500 being taxable, in case you felt brave enough to challenge her opinion.

Bit confused

You say that the pay out for shop fittings was £25,000 but that £30,000 has gone direct to the supplier for shop fittings. Could you explain?

£30,000 ignored

I can only think that Portia is ignoring the £30,000 for practical purposes. It's paid by the client's insurer as a result of the client's insurance so it is the client's money being paid to someone else on their behalf. There are actually additions of £39,950 (£30,000 paid direct by the insurer and £9,950 paid by the client) with disposal proceeds of £55,000 (£30,000 paid direct to the shop fittings supplier and £25,000 paid to the client). The end result is the same though.

As an aside, I hate it when an OP says that they have "read contradicting things" but doesn't say what they have read. If they did, then respondents would simply have to confirm which is correct. Without that, it just sounds like someone is pretending they've made an effort when they haven't really.