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Richard has been trading for several years, preparing accounts to 31 March. He ceases to trade on 31 December 2012. The tax written down value of his car at 1 April 2012 is £10,000. Richard takes over the car on the cessation of trade, when its market value is £8,400. His agreed private use of the car is 20%. The car has CO2 emissions of 172 g/km. Give the balancing adjustment on the car on the cessation of trade. The balancing adjustment on the car is: £________ |