EIM36570 - Deductions from earnings: capital allowances: apportionment of allowances where there is both business and private use
Sections 205 and 207 CAA 2001
The capital allowances legislation provides for apportionment of allowances where plant or machinery is used partly聽for the purposes of the qualifying activity, in this case the employment or office,聽and partly for other purposes.
Apportionment of capital allowances has to be made on a 'just and reasonable' basis having regard to all the circumstances, principally the actual use made of the item in the year of assessment.
For an illustration of how the apportionment might be made, see example聽EIM36925.
As regards the use of assets for business entertaining, see EIM36580.