This is a question prompted by an earlier thread and one I had put on the "to do later" pile as it is not the clients YE until December.
Client in question took over a High Street shop, it has been trading for many many years. On purchasing the business they also took over the lease and on day 1 closed the shop for three weeks for a refit.
When they reopened the shop was all shiny and new and the work carried out was ALL replacements except installing a new toilet area which I will treat differently.
The refit consisted of new flooring (wood floor replacing old lino), re-plastering cracked walls and painting, replacing lights with new ones (I am considering capitalising these as CAs should be available using the Wimpy decision but at under £1k not a major item) . NO structural works and NO improvements except it looks far nicer. The reason I ask is that this work cost over £25k - which for a small business with a turnover this year of under £100k it stands out like the proverbial sore thumb.
According to HMRC manuals BIM46900 et seq and case law such as Odeon Cinemas, there is no reason for any of it to be questioned as all the boxes are ticked and the improvement/change (the new loo) - is excluded.
Am I just worrying over nothing........