Pubs and Capital Allowances

JJH1969 Registered Posts: 110 ? ? ?
My new client in the pub trade is refurbing the pub they have purchased as TOGC and are trading through a Ltd Co. The works they are doing are:
1.Moving a staircase to accommodate additional plant in trade kitchen
2. Replacing a fireplace
3. Demolishing toilet block and replacing with DDA compliant

I am thinking CA's as follows:
1. Yes under integral features to accommodate additional P&M
2. Yes as decorative for customers
3. No only the sanitary ware qualifies

Has anyone got any other thoughts?

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