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Well fixed

27 October 2009 / Rob Durrant-Walker
Issue: 4229 / Categories: Comment & Analysis , Business , Income Tax
ROB DURRANT-WALKER looks at claiming capital allowances on fixtures


  • Fixtures must be integral to the building.
  • An interest in the land is crucial.
  • Special rules for energy service providers.
  • Make thorough documentation of change of ownership.
  • Restrictions on disposal values.

The legislation concerning capital allowances on fixtures attached to land and buildings - for example alarm systems lifts and cremators - was introduced in 1985.

This followed the decision in Stokes v Costain Property Investments Ltd [1984] STC 204 in which no one was able to claim allowances on fixtures in a building. References in the article are to Part 2 Chapter 14 of the Capital Allowances Act 2001 unless stated otherwise.


Section 173(1) defines a fixture as ‘plant or machinery that is so installed or otherwise...

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