Planning Permission asset not owned

Caspar1

I have a client who's parent owns a field. The client has a dog walking business and wants to use the field for dog training and dog walking, going forward. In the book keeping pack, I have received a card receipt from the council for planning permission (which the client states if for change of use of the field from agricultural to using it for dog walking etc).

I know that I need to delve further, but at this early stage, can anyone explain to me how planning permission works. For example, can this payment be classed as the clients expense, when the field is in someone else's name (albeit their parent). Where I would normally capitalise an expense such as this, as the client would never be selling the field, does it mean no capital allowance would ever be claimed anyway, so no point putting it through in the first place etc?

Thanks in advance.