Private landlord REPLACES numerous white goods in his properties on a like-for-like basis.
None of the replacement white goods appears to be freestanding. He says they are either integrated or built-in.
However, one of the replacement appliances, a fridge freezer, was meant to fit into a unit from which the broken appliance was removed. Unfortunately, the new appliance was a tad too big and so the unit doors had to be removed to make room for the new appliance.
So, although the new fridge freezer was meant to be built into the old unit it now looks like a freestanding appliance housed within the old unit.
So, what is the income tax position on all of these REPLACEMENTS. My understanding is as follows:
A) White goods which are fixtures (i.e. built-in or integrated) - Property repair (Box 25 Page UKP 2).
B) White goods which are freestanding - Replacement domestic items relief (Box 36 Page UKP 2).
My questions are:
1) Have I understood the post-5 April 2016 rules correctly.
2) I am proposing to allow the replacement fridge freezer as a property repair on the assumption that it was meant to be a replacement built-in or integrated appliance. Please let me know if there is any contrary argument.
3) Is there any case law as to how domestic goods become fixtures. And does "built-in" equate to "integrated" for rental income tax expense purposes.
4) As far as replacement carbon monoxide detectors are concerned, what is the difference in tax treatment between one which is screwed into the building versus a portable detector. They do appear to have quite long lives.