I'm not a fan of claiming capital allowances on fitted kitchens.
Why?
He also mentioned a garden shed, I think this is an improvement and would not be claimable now, but would be under CGT if he sells the property?
Apart from wear and tear stuff, he needs to be careful on pre letting expenses not being allowed.
Generally a fitted kitchen would be regarded as a fixture (no W&T) rather than a fitting/chattel (and allowed for W&T).
I used to agree with that before, but now I've been in business too long and kitchens need replacing after time. Same as flooring. Or even bathrooms.
What about the shed guys?
That's my take on it. Others disagree!!
Generally a fitted kitchen would be regarded as a fixture (no W&T) rather than a fitting/chattel (and allowed for W&T).
Bit of a contradiction there?
2 different contexts.
It's about degree of annexation.
You could fit a central heating system but it wouldn't be a fitting.
But people don't casually refer to fitted central heating systems, like they do with fitted kitchens.
My point is that the fitted kitchen, unlike the roof, chimney or wall, is usually not an integral part of the structure and can normally be removed or replaced at will without affecting the structure - hence it should qualify for capital allowances as a fitting.
PS, fitted roof, fitted chimney, and fitted wall are not commonly used terms either.
I think a characteristic would be that the asset itself, i.e. the kitchen having been so removed would still be capable of being fitted elsewhere - that it wouldn't have been damaged beyond usefulness, and that it would actually be practical to install it somewhere else again.
I said as much in my original post here "Re the kitchen, it depends on whether once fitted it becomes part of the fabric of the building" - it depends. If there's enough fitting involved (as with a central heating system), when you remove it, all you'll have is firewood (or a load of pipe).
But sometimes I think you just enjoy arguing with me for the fun of it Tommy
It's about degree of annexation.
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Re the kitchen, it depends on whether once fitted it becomes part of the fabric of the building. Generally a fitted kitchen would be regarded as a fixture (no W&T) rather than a fitting/chattel (and allowed for W&T).
My point is that the fitted kitchen, unlike the roof, chimney or wall, is usually not an integral part of the structure and can normally be removed or replaced at will without affecting the structure - hence it should qualify for capital allowances as a fitting.
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