Director car capital allowances

in Business Tax
Hey
I have my business tax exam tomorrow and have been hit with a sinus infection which seems to be affecting my ability to find certain references. Can someone help
1) if a director has a car with a personal use element is it apportioned for capital allowances?
2) an employee with a business car for part private use is isn’t it?
I don’t seem to be able to find references in my materials to put my questions to bed! Thank you
I have my business tax exam tomorrow and have been hit with a sinus infection which seems to be affecting my ability to find certain references. Can someone help
1) if a director has a car with a personal use element is it apportioned for capital allowances?
2) an employee with a business car for part private use is isn’t it?
I don’t seem to be able to find references in my materials to put my questions to bed! Thank you
Comments
The private use element will be dealt with by a benefit in kind taxable on the employees.