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Tag: Suspended Ceilings

Capital Allowance: Is Ceilings a Plant?

Normally suspended ceilings and acoustic tiles are not plant. In Hampton v Fortes Autogrill Ltd, the company claimed capital allowances on false ceilings in a restaurant. The claim was rejected. The ceilings’ only function was to conceal service pipes, wiring etc. They were not apparatus with which the company carried on its trade of running […]

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CCS & CO PLT 202206000043 (LLP0033899-LCA) & AF 1538 was registered on 29th December 2022. 

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