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capital allowances - roller shutter door

are capital allowances available for cost (£8k) of a roller shutter door installed at leased premises?
knuckles

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By Anonymous
11th Jun 2004 19:01

I would say not.......
Shutters is specifically excluded by s21 CAA 2001 and not subsequently and potentially let off the hook by s23 CAA 2001.

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12th Jun 2004 20:15

Why not IBA?
If the roller shutters are being applied to an industrial building, can you argue for IBA, or even plant and machinery.
I've certainly seen shutters allowed when added to retail premises for security reasons.

Tony Ball

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