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This is a technical question relating to one of my clients. He is a private hire driver and bought a car on 12th May 2021 with COS 1112 g/km. Because the legislation change on 6th April for Sole Traders I need to ensure he is treated fairly. The question is - can he claim Annual Investment Allowance as the car represents his equipment? The business use is apportioned to 90% for the car as it is use for work with Uber, Ola etc.
[Name amended - Admin]