Corporate driving

I act for a client who trades as a driving instructor through his limited company. He has recently changed his car but the hire purchase agreement is in his own name.

My query is whether I can treat this as being purchased on trust for the company. If that argument is supportable I believe that I can introduce the asset and the hire purchase liability on to the company balance sheet and the company can therefore claim capital allowances. If this is not possible is there any other way of claiming them?

On a separate matter during his daily break between driving lessons my client usually buys himself a cup of coffee.

I am in two minds as to whether this can be treated as subsistence or whether it should be treated as private expenditure on the basis that it forms a daily pattern albeit...