Readers’ forum: Split use

My client runs a successful office partitioning business but he expects sales to decrease because of the Covid-19 crisis and the move towards more home working by businesses.

He has always operated both a car and van through his business but has decided to sell both vehicles and buy a new van for £15 000 plus VAT.

He will use the van for some private trips but his plan is to do more biking and walking because he lives in a city centre so has little need for a car.

I have always taken the view that input tax can be fully claimed on the purchase of a commercial vehicle used by a business but I wonder whether the fact that it is partly replacing a car means that input tax should be apportioned in this instance.

If this happens to be the case how...