In Paul Telfer v HMRC [2016] TC05350 the First Tier Tribunal (FTT) found that caravans which the taxpayer had to live in to carry out his employment duties did not qualify for capital allowances.

A person who is engaged in qualifying activities can claim capital allowances on qualifying expenditure on plant and machinery.  This is subject to a number of specific exclusions.  In particular, expenditure on buildings, structures and land do not qualify for capital allowances. 

The FTT found that:

The caravans were therefore not plant and did not qualify for capital allowances.

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Our subscriber guide: What expenditure qualifies for plant & machinery allowances?

Case reference: Paul Telfer v HMRC [2016] TC05350