I am buying a dash cam and fire extinguisher for my car which I use for 75% business / 25% private.
I already claim annual capital allowances for the car.
How should I account for the dash cam and the fire extinguisher?
Are they expenses, not capital, as they are each less than £200?
Are they AIA?
Or, are they an addition to the capital asset value of the car and subject to annual WDA?
Also, would I have to split % private / business use for them?
TIA
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