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Venus is a sole trader and has prepared accounts to 30 April each year. At 30 April 2017, the tax written down value of her

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Venus is a sole trader and has prepared accounts to 30 April each year. At 30 April 2017, the tax written down value of her main pool was 66,667. She decides to prepare her next set of accounts to 31 December 2017. In the period to 31 December 2017, the following acquisitions were made: 1 May 2017 Plant 146,666 10 July 2017 Car (CO2 emissions 110 g/km) 9,000 3 August 2017 Car (CO2 emissions 65 g/km) new 11,000 Venus disposed of plant on 1 November 2017 for 20,000 (original cost 28,000). Calculate the maximum capital allowances that Venus can claim for the period ending 31 December 2017. Venus is a sole trader and has prepared accounts to 30 April each year. At 30 April 2017, the tax written down value of her main pool was 66,667. She decides to prepare her next set of accounts to 31 December 2017. In the period to 31 December 2017, the following acquisitions were made: 1 May 2017 Plant 146,666 10 July 2017 Car (CO2 emissions 110 g/km) 9,000 3 August 2017 Car (CO2 emissions 65 g/km) new 11,000 Venus disposed of plant on 1 November 2017 for 20,000 (original cost 28,000). Calculate the maximum capital allowances that Venus can claim for the period ending 31 December 2017

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