![49288](https://www.taxation.co.uk/images/default-source/woodwing/49288.png?sfvrsn=92736602_2)
Key points
- Uncertainty is leading farmers to redesign their businesses with glamping a popular option – the facilities for which qualify for the super deduction.
- Consider the general exclusions of CAA 2001 s 46 in determining which assets qualify for the super deduction.
- Due to the nature of the business glamping must be a trade.
- Plant and machinery fixtures installed in a building that is let do not qualify – but we must contrast this to the requirements of a glamping operation.
- The super deduction will generally be more beneficial than to claim the annual investment allowance for a main pool asset purchase.
- A smaller company may find it more beneficial to claim the annual investment allowance in the first instance than the special rate allowance.
In our article ‘Happy Glampers’ (Taxation 29 April 2021 page 20) we considered the application of the – super complex – super...
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