Carry Forward Cap Allowances

Hello everyone,
I am in the process of becoming a MIP. I worked in an accountancy practice and have now become fully self-employed. I have a client who bought a new truck just before the end of the 08 tax year. He had relocated during the year, with a period of employment in between self-employments. For this reason, last year I had to treat the two periods of self-employment as separate businesses, the first of which made a loss, and the second gave him earnings which fell within his personal allowance. Last year I did not claim any capital allowances on the new truck, but wondered if, under the new regime, I can claim the 08 WDAs on the truck, in addition to the 09 WDAs, and include both on his 09 return. In other words, bring the 08 claim forward to the 09 return. I have not been able to find any guidance on the HMRC website, and as the new regime has already given rise to some surprises, thought it would be worth asking. I have asked a technician to call, but wondered if any of you had an opinion?
Many thanks.
I am in the process of becoming a MIP. I worked in an accountancy practice and have now become fully self-employed. I have a client who bought a new truck just before the end of the 08 tax year. He had relocated during the year, with a period of employment in between self-employments. For this reason, last year I had to treat the two periods of self-employment as separate businesses, the first of which made a loss, and the second gave him earnings which fell within his personal allowance. Last year I did not claim any capital allowances on the new truck, but wondered if, under the new regime, I can claim the 08 WDAs on the truck, in addition to the 09 WDAs, and include both on his 09 return. In other words, bring the 08 claim forward to the 09 return. I have not been able to find any guidance on the HMRC website, and as the new regime has already given rise to some surprises, thought it would be worth asking. I have asked a technician to call, but wondered if any of you had an opinion?
Many thanks.
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Comments
Claudia
~Thanks again for the response.
Hollysan