Birds of prey

Birds of prey

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I have taken on a falconer who has several birds of prey who can cost anything between £250 and £3000 per bird depending on size and species. These creatures live for between 10 and 50 years. As they are the equipment in the business do I have to depreciate them and can I claim CAs on them?

Alternatively does anyone have anything to say about the financial treatment of them?
vanessa sanders

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By andymeeson
03rd Nov 2005 09:38

I would think so
It's long been good law that living creatures can be plant (the classic example has always been a horse):

"all goods and chattels, fixed or moveable, live or dead, which he keeps for the permanent employment in his business" (Lindley LJ in Yarmouth v France (1887))

So CAs are entirely appropriate.

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