I have someone who has built an all weather surface purely for their business on their own land. I would presume this is a capital expense and not allowable for capital allowances?
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Not necessarily
It's capital but may or may not be allowable for capital allowances, or may be partly allowable, you haven't given us much to go on. You can read more here
http://www.hmrc.gov.uk/manuals/camanual/ca21260.htm
It would be really frigging useful if you explained what the frigging business actually is and how the all weather surface is used. But there is guidance here: http://www.hmrc.gov.uk/manuals/camanual/CA21260.htm
Guidance
You will notice that Portia's guidance and Duggimon's guidance look very similar.
Well, you’ll need to separate expenditure into capital and revenue. That alone can be woof, I mean tough. Even then, you might find that you’re barking up the wrong tree.
Once you have distinguished what is capital and what is revenue, you can decide if it’s eligible for capital allowances. It’s up to you to lead the way without HMRC collaring you.
I know what you’re thinking, am I fur real?