Capital expenditure

[Robyn Robertson]

Hi, I have a quick query and HMRC can not help me today (saturday).

I have a client who converted her garage into a treatment room - are all the costs for coversion capital expenditure items?

The costs include all the tools (screws, hammers, woods, doors), blinds, sink, toilet, heaters, stands and trunks.

Many thanks
Robyn

[Paul Norman]

The kind of stuff you listed there would be, Robyn.

There may be some stuff that really shouldnt be, but there is some level of subjectivity with projects like this. For example, I normally would not allow costs of pulling down what was there before, but the revenue probably would!