Maurice prepares accounts to 5 April each year. The written down value of his main pool at
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Maurice prepares accounts to 5 April each year. The written down value of his main pool at 5 April 2022 was £10,300. There was no special rate pool. His purchases and sales of plant and machinery during the year to 5 April 2023 were as follows:
£
7 April 2022 Bought plant 600 11 April 2022 Sold machinery (original cost £4,000 in 2021) 4,200 11 July 2022 Bought motor car (emissions 44g/km) 8,000 1 November 2022 Bought machinery 400 12 January 2023 Sold equipment (original cost £7,000 in 2019) 3,000 Compute the capital allowances which may be claimed for the year to 5 April 2023, assuming no private use of any of the assets.
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