Purchase of a second-hand freehold office building for 428000. This figure included 31000 for ventilation and 42000 for lift. Both ventilation and the lift are integral to the office building.
Q1- How should i treat this building for capital allowance ?
Ask the Tutor ACCA TX-UK
Capital Allowances
Buildings do NOT get capital allowances - only qualifying plant and machinery qualifies and this includes integral features as you state.
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