New Client was a sole trader owned a van - for some reason never claimed capial allowances but was claiming on full cost method
Was a sole trader until May 2018 then transfered to Limited company around 20th June 2018 when he started invocing under limited company. He then invoiced one of his clients as a sole trader in July 2018. Van was not transferred to the company and is claiming the normal mileage.
He replaced tyres on his van for £700 on 25th June 2018. He says these should be tax deductible under sole trader but I am arguing the main business was transfered to the limited company before this date and the mileage rate will cover any repairs etc.