Toilet facility

sabinanelke

Hello,

I would be interested in your opions about the following:

Toilet suites are treated as plant as per CA21200(http://www.hmrc.gov.uk/manuals/camanual/CA21200.htm). Do you think the cost of building permissions to add toilet facility and/or the cost of other building materials (plasterboard etc.) could be treated as incidental capital expenditure on alterations to an existing building to instal plant or machinery - CA21190 (http://www.hmrc.gov.uk/manuals/camanual/CA21190.htm)?

Please share your thoughts :-)

reader

Hello

Off the top of my head I believe that costs relating to:
1) legal expenses incurred in order to instal plant, and
2) installation costs, e.g. building materials,
should all be capitalized.

I happily welcome corrections to my comment, above.