We have a client who will be purchasing a helicopter through a limited company, which the client will then be letting out to various airfields. As this will be a trading asset for the business, please can you confirm what capital allowances they will be able to claim through the limited company. We are considering first-year allowances such as the super deduction. How would a future sale of the helicopter be dealt with for capital allowance purposes when claiming first year allowance and could we arrange the sale in such a way to reduce the tax liability?