Mixed Partnerships - Capital Allowances


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Having a bit of January brainfreeze.

Mixed partnerships can't claim AIA but can claim WDA's. That's fine, my brain is not completely given up.

I have checked the legislation regarding First Year Allownaces (for example electric cars) and cannot find any restrictions on mixed partnerships claiming these allowances but I wanted to make sure I'm not missing something.

Thanks in advance


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By TheNovice
17th Jan 2022 16:43

AIA is excluded under CAA 2001, s.38A (3) for mixed partnerships. I cannot find anything excluding the first year allowance. As such I would say it's allowed for mixed partnerships.

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