Home For accounting professionals General accounting discussion
Current updates regarding coronavirus (Covid-19) and the precautions AAT are taking will be continually updated on the below page.

Please check this link for the latest updates:
We hope you are all safe and well and if you need us we will be here. 💚


Toilet facility

sabinanelkesabinanelke Just JoinedRegistered Posts: 4
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 :-)

Comments

  • readerreader Experienced Mentor MAAT, AAT Licensed Accountant Posts: 1,040
    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.
Sign In or Register to comment.