P McGraghan

If I put my annual allowance in for one year I lose part of it because it becomes a negative number. Is it possible to spread the allowance over 2 years in order to make the most of my annual allowance?

I am a sole trader and have purchased a new van in the 2022/23 tax year. It is a diesel van. How do I claim for this in my tax assessment. I want to claim it all in one year.