Individual landlord bought desktop computer and monitor SPECIFICALLY for managing his rental business matters (3 residential properties). Business use of these is approaching 100% and the equipment is used from home. He wants to claim for the cost of these against his rental income.
He has an Apple Mac for his own separate professional business, and most other professional work and private matters are done on his Apple iPhone.
I have examined the following two sections of the Capital Allowances Manual:
It would appear no rental tax allowance is due for the above two purchases because the desktop and monitor are used in a "dwelling house" (the client's own home) as per:
Does this then lead to the perverse situation of, say, a landlord who does all of his rental work on his laptop "on the hoof" outside of his home. Would it be stretching it to make a claim in that unusual case?