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CAs for an Ambiance Setting in a Restaurant

Do Bronze Casement windows, included in a new build restaurant to create ambiance receive CA's

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Where do you draw the line to what creates ambiance in a restaurant, and is entitled to capital allowances?

Windows are normally excluded from CA's, however instead of the usual aluminium frames, expensive bronze casement windows have been installed. Would a claim for these appear justified?

Furthermore, what else qualifies? Can the painting and decorating in the customer side attract CA's, a premium has been spent to create ambiance? The flooring in the customer side is Amtico to create ambiance. In the kitchen side, along with the wall coverings it is easily clean, would these specialist coverings attract CA's?

Some of the seating is fixed. Would this fall foul of HMRC's list of integral to the building? Or could a claim be justified that it is not ordinarily part of a building?

All the guidance I have read has been very vague.

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By Tim Vane
30th Apr 2020 16:13

Either read better guidance or review the case law. Start with Wimpy and some of the cases referred to in that. Difficult to make an argument for CA IMO.

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