Noah (A1)

A Papa Igloo weighs less than a car, and can be moved by two strong men. Section 33, Income Tax (Trading and Other Income) Act 2005 (ITTOIA 2005): Further: Section 53, Corporation Tax Act 2009 (CTA 2009) Specified that "buildings and structures" are not capital allowances. Therefore a Papa Igloo is not a structure. It is a movable machine for working and is not "ancillary" to the residence; does not "service" the residence. It must be bought and sold as plant and machinery, and it must be used for work more than 130 days of the year and you must be able to prove that it is used primarily for work - if you work from home and are using a personal account to purchase you need to prove that your employer required you to work from home and this was not a choice you made.  We registered under plant and machinery for this purpose - see IGLOO PLANT AND MACHINERY LTD. What is "Plant"? - click here