# Motor cars

(1). Joe is self-employed. During the year ended 5 April 2014 he purchased a motor car with CO₂ emissions of 142 grams per kilometre. The motor car is used by an employee, and 30% of the mileage is for private journeys. How will this motor car be treated when calculating Joe’s capital allowances?

A It will be kept separate, with writing down allowances at the rate of 18% subject to a private use adjustment
B
It will be included in the special rate pool
C
It will be included in the main pool
D
It will be kept separate, with writing down allowances at the rate of 8% subject to a private use adjustment

(2). During the year ended 31 March 2014 Circle Ltd incurred leasing costs of £2,700 in respect of a motor car with CO₂ emissions of 164 grams per kilometre. How much of the leasing costs will be deductible in calculating Circle Ltd’s trading profit for the year ended 31 March 2014?

A £2,700
B
£405
C
£2,295
D
Nil

(3). Simone uses her own motor car for business travel. During the tax year 2013-14, she drove 13,600 miles in the performance of her duties, without any reimbursement from her employer. What expense claim can Simone make?

A £6,120
B
£3,400
C
Nil
D
£5,400

(4). Janine was provided with a new petrol powered company car on 6 February 2014. The motor car has a list price of £18,900 and an official CO₂ emission rate of 142 grams per kilometre. What is Janine’s taxable benefit in respect of the company car for the tax year 2013-14?

A £630
B
£3,780
C
£662
D
£283

(5). Bernard is self-employed, and has a motor car which is used 60% for business mileage. During the quarter ended 31 March 2014 he spent £720 on fuel for both business and private mileage. The relevant quarterly scale charge is £354. Both figures are inclusive of VAT. How much input VAT can Bernard claim in respect of fuel for the quarter ended 31 March 2014?

A £72
B
£120
C
£59
D
Nil