When you equip a building with items like those you mentioned, the cost cannot be written off against profits immediately. You are able to claim Capital Allowances on the expenditure which effectively writes off the expenditure over a number of years.
The Enhanced Capital Allowances has continued under the revised Capital Allowances system from April 2008. This allows you to write off the whole of the expenditure on certain qualifying items in the year of expenditure rather than claiming it over a number of years
A list of qualifying equipment and fittings is available on www.eca.gov.uk.
By Jo Nockels
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