Janet Lambert

I'm getting confused with conflicting information.... On this thread, 11 months ago, John Clark asked about a dual controlled car qualifying for 100% Annual Investment Allowance. Admin 25 said it could be claimed as a business cost and gave the link to Capital Allowances. 8 months ago, someone asked the same thing for a second hand dual control car and was told by Admin 20 that as it was considered plant and machinery, yes, AIA Could be could be claimed. They provided a link to Plant and Machinery. However, following that link, it says "Do not treat the following vehicles as cars for PMA purposes: Cars used by a driving school and fitted with dual control mechanisms (Bourne v Auto School of Motoring (Norwich) Ltd 42TC217)" 3 months ago, Admin 32, advises that dual controlled cars are not classed as plant and machinery And so to my question..... I have purchased a new electric vehicle (using a loan) which I use 90% of the time as a driving school car (dual controlled). My understanding is that it is not plant and machinery, so I can't claim capital allowances on it. a) is Capital Allowance the same as Annual Investment Allowance? b) If I claim 100% (90%) in the first year, it will put me into a large negative profit and I'll lose personal allowance, so can I claim 18% over the next 5 years? Many thanks.