Recent news
This Special Commissioners decision was published on 21 December 2007 and involved capital allowances claims on expenditure incurred on the fit out and refurbishment of pubs. Due to the total number of pubs and level of expenditure involved, two sample pubs were reviewed by the Special Commissioners. The decision addressed three key areas.
Decorative panelling
- Not allowed as plant as "it becomes part of the premises" and therefore "not retained a separate identity"
- The panelling was "an unexceptional component which would not be an unusual feature of premises of the type to which the Appellant is inviting the public".
Alterations incidental to the installation of plant - s66 CAA1990 (now s25 CAA2001)
- Wipe clean walls and tiling to kitchen not allowed as held as formation of a room (e.g. a kitchen)
- Splashbacks to sinks and the immediate surrounds of lavatory basins allowed
- Individual partitions and doors / cubicles to toilets allowable
- Drainage to kitchens and toilets allowed either under s25 or as a trade specific sewerage system (under what is now s23)
Preliminaries, Overheads and Professional Fees
- General overheads and preliminaries allowed pro rata (e.g. site security, crane hire, general attendance, mechanical plant etc)
- Where "can be properly attributed to or apportioned to a measured item they are part of the cost of such item" and "the allocation of preliminaries should be as accurate as reasonably possible"
|
