Hairdressers garden salon

Claire01702Claire01702 Posts: 5Registered
I have a hairdresser client who has set up a salon in her garden to trade from. Can I claim capital allowances on the garden office addition ? Or is it best not to so that we can avoid any tax implications when she sells her house as the garden office will still remain ?
Should I just claim the costs to furnish it as an allowable expense?
Also what use of home costs can be claimed. Again don’t really want to cause my tax implications when selling house?

Comments

  • RyanMIPRyanMIP LincolnshirePosts: 50Registered
    Broadly, you will not be able to claim any capital allowances on the ‘garden office’ other than where the expenditure falls within s33A - this will be limited.

    Even if the expenditure were incurred post-29 October 2018 you would not be able to claim SBAs (based on the revised draft statute) owing to s.270CF(2).

    The furnishings will NOT be an allowable expense - they are capital. You may get PMAs on them.

    The ‘use of hone as office’ costs which are incurred wholly and exclusively for the purpose of the trade may he claimed.
    Claire01702
  • Claire01702Claire01702 Posts: 5Registered
    Thank you for you advice Ryan
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