A self employed client bought an EV in March, did a couple of business trips which are 95% of the total mileage of 500 covered by the end of March. Can they cheerfully claim 95% of the 100% capital allowance on that basis, regardless of the business % since?
29th Jun 2022
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Self employed - 100% capital allowance on EV?
Is a short term basis of private use apportionment acceptable?