Capital Allowance for shed/cabin

hairylairy

My client, a sole trader, has bought a wooden shed/cabin and put it up in his garden. It's to store tools and stock. He's a self employed plumber and works from home. Can I call it equipment and claim capital allowance on it. It cost £4000.

RAKTHER

Hi hairylairy,

You can put the expense as a capital allowance because your client is a sole trader and works from home.

RAKTHER
Training Coordinator, Osborne Training.

douglasstroud

Is it movable?
No personal use?
Plumber works from home so does everyone bring their plumbing to them?
I think there is a lot more to look at than just because they are a sole trader then it can be claimed!

hairylairy

It's not movable and no personal use. Used to store tools and materials bought to fit in his client's own home.

douglasstroud

If it’s not movable then not sure how CA can be claimed, maybe for the fixtures and fittings inside but not the structure.