What would you class as plant and machinery ?

What would you class as plant and machinery ?

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Just taken on a new business which is a Stables which also stages some show jumping competitions and hosts clinics st which various trainers will come in and do some coaching.
Initial expenditure includes:
1) £30K on the surface (specialized sandy mixture) for an indoor and outdoor arena,
2) £20K on stables (this is basically an erection of bespoke steel bars and super tough plastic that forms a secure space within a pre-existing building for a number of horses and is apparently easily dismantlable),
3) £10K on rubber matting for the stable floors (again this is removable)
4) £21K on fencing
5) £8K on show jumping equipment (jumps etc)

The only one I'm confident of claiming AIA for is the show jumping equipment . I've read the capital allowances manual CA21260 so there is at least some possibility of the arena surface being allowable although even that seems remote. Would any one consider any of the expenditure eligible for Annual Investment allowance?

Harvey Smith

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By User deleted
20th Mar 2009 12:51

Pretty please!
Pretty pretty please?

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