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Posted Fri, 26 May 2023 16:25:22 GMT by John Clark
Can a newly bought dual controlled tuition car be a capital allowance cost. I've copied and pasted below some info from the Web. Thanks... Ian "If the car has dual controls it may qualify for 100% Annual Investment Allowance claim, if this is the case you can claim up to the full cost of the price in the year of purchase – adjusted for reasonable private use."
Posted Wed, 31 May 2023 12:23:33 GMT by HMRC Admin 25
Hi John Clark,
Yes, you can claim the full business cost as a Annual Investment Allowance:
Guidance here: 
Claim capital allowances
Thank you. 

Posted Sun, 30 Jul 2023 08:08:50 GMT by Wayne Sanderson
Hi, Can I just expand on this. So assuming I claim the full business cost as an Annual Investment Allowance for the tax year I bought the car... When it comes to the following year am I then able to claim with 'Flat Rate' or 'Actual Costs' Capital Allowances? Thanks Wayne
Posted Fri, 04 Aug 2023 10:16:38 GMT by HMRC Admin 20
Hi Wayne Sanderson,

You cannot claim simplified mileage expenses if you’ve already claimed for the vehicles in another way.
You will therefore need to claim for actual costs.

Thank you.

Posted Sun, 20 Aug 2023 15:05:00 GMT by Humphbabe
Can I claim the full business cost as an Annual Investment Allowance for a SECOND HAND, dual controlled car? Thanks.
Posted Fri, 25 Aug 2023 09:15:11 GMT by HMRC Admin 25
Hi Humphbabe,
'Yes' as this counts as a car under Plant and Machinery Allowances.
Please refer to:
CA23510 - Plant and Machinery Allowances (PMA): cars: outline - meaning of ‘car’
So can be claimed as annual investment allowancess its not a car. 
Thank you. 

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