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Pool Table for employees

Can an office pool table be considered an allowable expense?

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A consulting firm of 20 employees have purchased an office pool table. Can anyone please direct me to the approriate HMRC manuals which could help determine a judgement on whether or not the item could be considered an allowable expense of the business.

Thank you in advance.

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By Accountant A
25th Jun 2019 11:36

Well it ain't an expense, I think I can say with a degree of certainty.

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Replying to Accountant A:
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By Vile Nortin Naipaan
25th Jun 2019 11:57

It is an expense. All things that cost money are an expense if you choose to pay for them.

I think you may be suggesting that it isn't a revenue expense, and with that I agree. However, being used to remunerate employees, I'd venture that AUA was available.

Is there a benefit in kind though... that's the real issue...

OP meet ITEPA 2003, s 261; s 261 meet somebody with an inadequate thought process.

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Replying to Vile Nortin Naipaan:
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By Accountant A
25th Jun 2019 12:10

Vile Nortin Naipaan wrote:

It is an expense. All things that cost money are an expense if you choose to pay for them.

I pride myself on putting as little effort into my responses as the questioner puts into their questions.

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Replying to Accountant A:
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By Vile Nortin Naipaan
25th Jun 2019 12:15

Then you're doing very well!

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Replying to Vile Nortin Naipaan:
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By Accountant A
25th Jun 2019 12:51

Vile Nortin Naipaan wrote:

Then you're doing very well!

Thank you. Coming from you, that mean a lot to me.

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By ireallyshouldknowthisbut
25th Jun 2019 16:56

@OP, id suggest if you want some help then it would be good to explain your thought process.

I am assuming there is a thought process.

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By 356B
26th Jun 2019 16:23

If you make them pay for the games, it's got to be deductible. (Don't forget the VAT on the income)

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By djn24
28th Jun 2019 10:34

How much is this going to cost?

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Replying to djn24:
By Duggimon
28th Jun 2019 11:42

Do you think that's relevant or are you in the market for a pool table?

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Replying to Duggimon:
By djn24
28th Jun 2019 14:09

Duggimon wrote:

Do you think that's relevant or are you in the market for a pool table?

Yes. The reason I say that is because if it costs say £400 it's really not worth worrying about is it?

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By buttercup books
28th Jun 2019 11:44

It's a common part of office equipment for many software companies - I've seen pool tables, dart boards and other "games" . Developers (computer programmers) work better if they are encouraged to "play" for half an hour - it frees up the thinking process and increases productivity. It's a valuable tool in managing productivity, I'd count it as an expense. I don't think it's a BIK - it's just part of a days work.

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By David Gordon FCCA
28th Jun 2019 12:25

A very close acquaintance works for a USA major company. Their office is like, off the planet. It is giant open plan.
It has pool tables, football tables, table tennis, Sweetie machines. Chill out sofas. It is like Silicon valley eat your heart out.
It has minimal staff turnover, and it -Heaven be praised- makes excellent profits.
Makes interior of PWC's (Gawd bless'em) city tower look like a garden shed.
I wager this investment in staff facilities really pays off.
Think about the art that hangs on many hotel and or insurance company walls. I believe many years ago there was a case that established this was an allowable expense.

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Replying to David Gordon FCCA:
Hallerud at Easter
By DJKL
28th Jun 2019 12:34

Are you thinking, re ambience, IRC v Scottish & Newcastle Breweries Ltd (1982) 55 TC 252 ?

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Morph
By kevinringer
28th Jun 2019 13:32

Is it wholly and exclusively for the business (in other words, not for the proprietors) then I would allow it. Our office has a kitchen with tables and chairs for employee breaks. If we had larger premises then maybe we'd have a pool table too.

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By JD
28th Jun 2019 16:45

....I have a sudden urge to buy some scalextric !!

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By Justin Bryant
28th Jun 2019 17:01

Aren't there special allowances for green P&M?

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Replying to Justin Bryant:
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By 356B
28th Jun 2019 17:21

These days baize is blue, never green.

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