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Leasehold improvements - tax relief?

A company rents a property under a 5 year lease from where it carries on a business. In year 1 it builds a small office within the property. According to an answer given to a similar question on 17th July 2007 http://www.accountingweb.co.uk/cgi-bin/item.cgi?id=170349 - there would be no relief? If the office is 100% business is there any mechanism for the company to obtain tax relief? Thanks
Andrew

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Interesting point, Tony...
presumably, virtually anything could be dismantled and erected elsewhere, so a claim for capital allowances should succeed on that basis. It seems odd though that a business could incur cost which would subsequently become worthless after 5 years and receive no relief either capital or income.

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Hold it a mo!
If the improvement expenditure enhances the value of the landlord's interest in the poperty it will surely be a disguised premium which will give the landlord a liability on the corresponding sum, minus 8% if its a five year lease, and give a corresponding deduction to the business as though the 92% were rent paid. Unless the bulding will have no value at the end of the lease period it sounds as though the landlord's interest has indeed been enhanced.

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Landlord unlikely to agree to premium after
lease has been entered into. This is my experience. He is more than likely going to require that his property is returned in the condition in which it was originally let out.
In addition, there will be usually be a clause in the lease to that effect.

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none available as I previously pointed out,
but this office construction you are referring to is more than likely to be plant and equipment.
for example, if it could be dismantled and erected elsewhere it could be considered plant.
If it is definitely an improvement to the owners premises and not plant, then I would consider asking them to pay for it, or at least make some contribution to the cost.
Any necessary improvements to carry on the business should be considered before entering into the lease and at that stage either negotiate a reduced rental or get the landlord to carry out the necessary work.
Bear in mind also, that if the item is later dismantled there will be an element of making good to the owner's property.

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