Hi,
I have a new client who is newly self-employed since July 2012. He bought an energy efficient car in 2011 (less than 110g/km CO2 emissions) and uses it 80% for business since July 2012. Am I correct in thinking that he cannot claim FYA because he bought it in 2011 when he was not yet self-employed but instead he can claim the normal 18% WDA adjusted for 20% private use?
Thanks in advance