With effect from April 2009 the capital allowance treatment of all cars will be reformed to favour those with low CO2 emissions.
Expenditure on cars with CO2 emissions above 160g/km will attract 10% writing down allowance (WDA) while expenditure on cars with CO2 emissions of 160g/km or below will attract 20% WDA.
The rules which disallow a [...]


June 1, 2009
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