We have a client who incorporated his business several years ago having previously traded as a sole trader. He bought some assets into the business and AIA was not claimed because they assets came from a connected person. We put the assets into their own asset pool (connected persons) and have claimed WDA at 18% pa. The balance on the pool is now below £1,000. Can the client claim the balance as small pools WDA now or does it have to go on in perpetuity at 18% pa? I have searched the HMRC website but no joy. Thanks.