Shutters

Shutters

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These days most small businesses are installing shutters. As these are fixed to walls, can capital allowances be claimed on the expenditure incurred or is it considered as buildings costs.
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By User deleted
12th Sep 2008 10:23

Capital allowances can be claimed
Hi

CA's can be claimed. Although the shutters are fitted to the wall they can be removed from the building at a later date (although maybe useless then) so CA's can be claimed.

I believe from tax lectures that a lifts, false ceilings etc are also subject to CAs as again the rule is that they can be removed from the building if desired.

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