Hope you'll all go easy on me regarding this mistake, but I have a small company client who is currently into year 4 of trading.
During year 1, at the point of transition from ST to Ltd co, a small pool balance of £2k was transferred into the ltd co from the ST business.
Having reviewed the paperwork, I have claimed this £2k as AIA, rather than introducing as a balance b/fwd and claiming WDVs.
What would others opinions be on resolving this? Should I amend?