Normal out of income exemption

[Andrew01]

Hello IHT forum

To maintain the normal out of income exemption.

If previous history showed an individual replaced their car approximately once every 10 years and this continued to be the case.
Would the purchase of a car be required to come from income?
Or can the car purchase come from the individuals capital?

Another example home improvements if the individual had history of only making home improvements approximately once every 10 years.

So one of “capital” expenses do not need to paid with an individuals income?

Thank You
Andrew

[langtonbrow]

Is it not the case that drawing down capital for capital goods (car, home improvement) is possible, being distinct from HMRC's gifting stipulations.
Home maintenance possibly not, as it isn't betterment, simply like for like repair - an expense.
There needn't be a pattern for capital purchases, I would have thought.