That is a particular USA tax authority emphasis as in other parts of the world the ownership between the business (sole trader) and the proprietor is more clearly separated - business assets v’s personal assets - albeit the same ownership.
Correct.
@Tut and @Brucanna, thank you for your input into this conversation which has greatly assisted me.
With regard to motoring costs, I appreciate you cannot deduct the business element of the actual running costs of the vehicle and also apply the simplified mileage allowance for the same vehicle in order to reduce your tax bill, as indeed this would be tax evasion.