IGLOO CIC (Community Interest Company) Est 2025 Powered with Generative & Agentic AI. (formerly 'Hexayurt Project' - 2005)
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
Emma Igloo is the strongest of all the igloos; and designed for the smallest children. Over time the child will accrue lots of toys and Emma is designed to last multigenerationally; passed down from child to grandchild. As we all know it is the smallest of toys that matters the most. The equilateral triangular prism is for storing these special toys; and more generally for two toddlers to play together or one toddler to play, and organise and take care of their own selves.
The space is not so 'useable' by grown ups and this is by design. Emma Igloo fosters independence and autonomy; and is specially for the child to store and organise their favourite little toys themselves. Her we have shown just a few examples; but even these toys are not the special small ones I am talking about here.
Emma resists snow load and wind load really effectively and reflects the heat radiation back into a single spot; as I say this is the strongest rated IGLOO and if you an unsure of how long you need to keep the IGLOO this is the best for you.