Julian commenced trading on 1 July 2012 and purchased machinery for £33,750 for business use.
What are the business's capital allowances for the nine-month accounting period ended 31 March 2013?
The correct answer is: £20,775
AIA 25,000 x 9/12 = £18,750
The £25,000 AIA limit and the WDA must be pro-rated to take account of the nine month accounting period.
@ 100%
@ 18% x 9/12
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