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advice on UK Personal Tax

Can you clarify what the rules are around updating things like computer equipment used for my business. Last year I bought an iPod for my business and I also have an old laptop. I am considering upgrading to a better laptop as my old one has a few problems and is rather heavy, and I am interested in the new iPod that has recently come out. Am I allowed to upgrade my equipment as further capital allowances? If so what am I allowed to do with my old equipment? I could keep then for occasional business use, try and sell them, or give them as gifts. Which would be best tax wise? personal tax

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