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.
Pelu nam
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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.