Burial Ground expenses

Burial Ground expenses

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A natural burial site is being created. 

A wooden shelter which has been built does not have a floor, windows, doors or plumbing, so does not seem to be a 'Building' according to CA22010 - so can Capital Allowances be claimed?

And about  the landscaping? Would this be an expense or capital? This includes:

Fencing, car park preparation & improving roads in the site,

Clearing of some scrub trees and levelling of ground for burial areas and shelter foundations,

Planting wild flowers, willow shelter and trees and shrubs, laying water pipes for tending trees. 

Any thoughts, or advice welcome...

 

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