My opinion is claimable (subject to clarification from the client) but I'd appreciate a second opinion.
Self-employed dog breeder has had kennels built at a total cost of £4,900. There are no other activities, and the dogs are either stock for sale, or breeding stock. With regards to breeding stock, herd basis will be allowable.
Obviously, for pups the sale is not immediate, and kennelling until they are old enough for sale is necessary.
At the cost given, I can't image that the kennels are a permament fixture, though I'm seeking clarification on this.
Sayer tended to take the quarantine issue into account, which is of no relevance here. So, are CAs available on the kennels (subject to them not being permanent fixtures)?
EDIT: Additional information: The kennels are built on a concrete base, which is permament, but the kennels themselves are removable. Does this mean I need to separate out the costs of the base from the kennels (assuming that CAs are available)?