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Capital Allowances - AIA

I have a client company (surveyors) who quite often run projects throughout the UK. Rather than pay for B&B,hotels etc they have purchased a caravan to use as accommodation. Can I claim AIA or capital allowances on this?

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No - I am sure HMRC would argue it as a building - setting - in which the business is carried out"

 

but there may be an element of intergral features such as electrics and other plant contained in the caravan!

 

 

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AIA on caravan

Hmm, well I've certainly claimed CAs on a site caravan which was used as an office as well as accommodation, but it was never questioned so did not have to stand up to scrutiny.

Likewise on a trailer with living accommodation used by clients who sell stuff at the larger shows, e.g. Chelsea Flower, Royal Show, Badminton etc.

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It is a question of if it meets the qualifaction in the Captial Allowances Act - see the HMRC manual here

 

http://www.hmrc.gov.uk/manuals/camanual/ca22100.htm

 

A caravan is plant if it does not occupy a fixed site and is regularly moved as part of normal trade usage, even if it is only moved from its summer site to winter quarters

 

Re reading  you question - it looks like it will be regually moved - so it is claimable - serves me right for not reading the point carefully. My client kept it in the smae place all year round - hence why it got blocked!

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