Shepherd's Hut as office - CA's?

Shepherd's Hut as office - CA's?

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A client has purchased a shepherd's hut to use in the garden as an office.

This is obviously capital but would it qualify for capital allowances? Does that fact that it is moveable help the case?

Thanks!

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By plummy1
20th Jan 2014 20:57

Not really.

The Shepherds Hut as a whole would not qualify for capital allowances and the fact that it is moveable is only relevant if it were to be moved during the normal course of business which sounds unlikely.

However if the Shepherds Hut contains "Fixtures" such as electrical and heating systems etc then these can be claimed. I would suggest most of what might be claimable is likely to be integral features so will go into the "Special Rates" pool.

Hope this helps.  

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