My Ltd company trades from my home address which is a rental property. The shed is required to store company owned equipment for which there is no room to store in the one room that I as the private tenant rent to the company. I believe that the shed being a static fixture needs to be dealt with as Capital Expenditure and not subject to any reliefs. However how about the building of the base on which to erect the building? In my case I actually have a liability as in the event of moving and taking the shed with me I will be required to make good the area back to its original state. It certainly isn’t an asset in practical terms but is there any grounds under which I can claim any allowances on this, either on the construction or at a later date if a deconstruction is required?