Could a garden office qualify for capital allowances as "plant"? Would it make any difference if it was moveable, either on wheels or by crane and lorry?
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If you type “capital allowances on garden office” into Google search, there are dozens of articles on the subject.
There's a good Accounting Web series of articles I have found useful: https://www.accountingweb.co.uk/content/the-tax-treatment-of-the-garden-...