We recently picked up a taxi business as a client. The previous accountant has always put the vehicles in the special rate pool. We can amend last year's corporation tax computation to correct additions for last year, but is there any scope to transfer the tax written-down value (WDV) on the older cars from the special rate pool to the general pool? 

Arthur Weller replies: 

Special rate expenditure includes expenditure incurred on or after April 2009 on a car that is not a main rate car. So, I assume you are referring to cars bought before April 2009. There is scope to transfer the WDV on these cars, as you have written. Alternatively, you may be referring to a situation where the special rate pool balance is £1,000 or less. In such a situation, you can claim all or part of that balance as a writing down allowance.