From: David Floyd 
Newsgroups: uk.finance
Subject: Re: Anyone here familiar with Partnership Self-Assessment?
Date: Tue, 6 Jan 2004 10:48:01 +0000

In message of Tue, 6 Jan 2004, Peter Saxton writes
>On Tue, 06 Jan 2004 10:09:21 GMT, santropez@tiscali.co.uk (San Tropez)
>wrote:
>
>>
>>According to someone at the tax office, I can claim 40% of the value
>>of the asset in the asset's first year, even though the partnership
>>has only existed for four months.
>>
>Yes. You're right, it's WDA's that are pro rata. Make sure you will
>actually pay less tax before claiming any capital allowances first
>though.
>
>

As I said, be very careful about taking advice from a public forum. Take 
advice from your own qualified Tax Adviser or Accountant - it's worth it 
in the long run.

DF