We have a client who operates a commercial pheasant shoot. They have purchased and built a number of roofed shelters/pens in which to hatch and raise young pheasants. The shelters are constructed of wood with steel mesh and are sited on land that the client borrows from a family member. We have had differing opinions on whether the shelters qualify for capital allowances as plant and machinery or would be deemed as buildings and therefore no allowances available. We would be very grateful to hear if anyone has had any experience of this before and what approach they have taken.
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Are they fixed to the ground or are they movable? And do they have a function of just providing shelter, or something else as well? Take a look at https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22090 on how polytunnels are treated. That should give you a steer.
I think the commentary at CA22120 gives a clear indication of HMRC view, given the references to poultry houses:
https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22110
Indeed.
And under which fiscal category would they appropriately be entered if they were merely..... pheasant pluckers?........
I'm not the pheasant plucker,
I'm the pheasant plucker's wife,
And when we pluck together
It's a pheasant plucking life!