Company client makes and sells fancy garden plant pots and related products. It makes its own moulds for this purpose. Subject to any apportionment that may be necessary, do the wages of the staff employed to manufacture the moulds (staff costs are capitalised by the client) qualify for capital allowances? As I understand it, the same staff also make the sales items so I guess only part of the salary costs (if any) would qualify.
3rd Sep 2018
1
Capital allowances - own staff costs
Qualifying expenditure?