Fairly new client is a food photographer/dietician specialist operating from her kitchen. She spends considerable amounts of cash buying props to photograph with the food she cooks to photograph, like pottery, cutlery, vintage cooking implements etc. Individually these items are low cost, ranging from £2 to £21 each, but collectively they add up to a tidy sum each year. I had assumed that after the first year she would have had bought enough props to last some years but she keeps on buying and buying more props each year. Goodness knows where she will store them in her house.
These props are very likely to last for years if not decades. Without much consideration, in the first year I dealt with I claimed capital allowances on these expenses because they are enduring assets. Having reflected on the matter I would like confirmation that this expenditure is plant for the purpose of capital allowances. It is certainly not machinery, unlike her camera equiment, nor is it stock-in-trade.
So I guess it must be plant under the old Wimpey International Ltd 1988 case and therefore qualifying for the AIA. Is this correct.
Helpful comments would be appreciated.