CBT Practice Assessment 2 Task 3 (Capital Allowances)

Merav Registered Posts: 4
Can anyone tell me why a WDA has been calculated on a disposed asset (Car 178 g/km) and why we haven't got a blancing allowance on that asset?

Best Answer


  • Mandi
    Mandi Registered Posts: 4
    Hi I have just completed my Assessment 2 and came across this. It gives you a General Pool Balance and a sales manager car pool balance. You then dispose of the Sales Manager car which I thought you would have a balancing allowance, however the answer has claimed WDA. Reading you would assume that the same sales manager car was sold I must be missing something or the answer is wrong
  • Mandi
    Mandi Registered Posts: 4
    Just found the reason in another question

    By "de-pooling" I believe you mean that the relevant item has been placed in a single asset pool (CA23210). This has not happened to the Sales Manager's car, which should be in the special rate pool. It just so happens that there is only one asset in the special rate pool. You might be thinking that this car should be in a single asset pool because of the private use but that would only apply if it was used privately by the proprietor. The Sales Manager is an employee. This is a common cause of confusion for AAT students, which your examiner likes to exploit.
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