Talat owns a large retail business and prepares accounts to 31 December each year. The written down value of his plant and machinery after deducting capital allowances for the year to 31 December 2022 was as follows:

He had the following transactions during the year to 31 December 2023:

The lifts and air conditioning systems bought in May 2023 qualify as “integral features” for capital allowances purposes.

Private use by Talat of the VW and BMW motor cars has been agreed with HMRC to be 30%.

There were no capital transactions between 1 January 2024 and 31 March 2024, when Talat ceased trading and sold his business. The plant and machinery was disposed of (on 31 March 2024) as follows:

(i) All of the plant and machinery other than motor cars was sold for £230,000. This consisted of £150,000 for main pool items and £80,000 for special rate items. All items were sold for less than original cost.

(ii) Talat took over the BMW car. Its market value on 31 March 2024 was £25,000.

(iii) The only other car remaining was the one acquired in October 2023 and Talat gave this to his brother, who will be using it for private purposes. The market value of the car on 31 March 2024 was £10,000.

Prepare the capital allowances computations for the year to 31 December 2023 and for the period from 1 January 2024 to 31 March 2024. Assume that Talat decided to restrict his AIA claim for the year to 31 December 2023 to £60,000, to be split equally between the main pool and the special rate pool.