Client has property income and is using cash basis. Has bought laptop which is used to deal with furnished holiday rental bookings and accounting as well as personal matters. The personal use is more than 'insignificant'. Try as I might I cannot completely satisfy myself that client can get tax relief for all (or part) of purchase cost. Legislation (S33A ITTOIA 2005, S1(4) CAA 2001) states that "in calculating the profits of a trade on the cash basis, capital expenditure is treated as an allowable business expense with the exception of expenditure on or in connection with...." and none of the exceptions apply. It therefore looks like the whole of the cost is deductible. HS222 states capital expenditure is allowable but then seems to imply that any associated (running) costs have to be apportioned. Is the whole purchase cost deductible?