My client runs a one man limited company providing computer services.
The company recently paid a total of £36,000 for a garden office to be built in his garden.
HMRC provide a list of what may qualify for capital allowances in a new build and having provided
this list to my client, he has come up with the following as a potential claim amounting to £16874.
I am by no means sure that all these amounts will qualify but do not have much experience
of claims like these.
Can anyone please comment on my client's list and guide me as to which of the various items
can be legitimately claimed?
(2) Gas and sewerage systems and, for expenditure incurred before 6 April 2008 (1 April 2008 for corporation tax purposes), electrical systems (including lighting systems) and cold water systems, provided mainly to meet the particular requirements of the qualifying activity, or provided mainly to serve particular plant or machinery used for the purposes of that activity.
Services Pump £632.00
(5) Cookers, washing machines, dishwashers, refrigerators and similar equipment; washbasins, sinks, baths, showers, sanitary ware and similar equipment; and furniture and furnishings.
Bathroom sanitaryware £976.00
Kitchen - units / cooker worktop etc £1,400.00
(7) Sound insulation provided mainly to meet the particular requirements of the qualifying activity.
Triple Glazed windows £6,400.00
Soundproof plasterboard £400.00
(25) The provision of pipelines, or underground ducts or tunnels with a primary purpose of carrying utility conduits.
Services ducting inc install £798.00
External/External Drainage works / External/Internal electrical works / Internal plumbing HW/ CW / Phone & Internet / Heaters inc Water Heater- Supply and Fit £5418.00