Capital allowances for expenditure on a building or structure

How to determine whether capital allowances for plant and machinery may be claimed in respect of expenditure on a building or structure

A number of cases relating to the meaning of ‘plant’ in the context of a building or structure were heard in 2022. In this article, I’ll look at how to determine whether capital allowances (CAs) for plant and machinery (P&M) may be claimed in respect of expenditure on a building or structure, highlighting those areas where recent cases have clarified the application of the rules.