If you can answer yes to the following questions then it is likely you can claim capital allowances: • Are you a taxpayer? • Are you using the assets in the course of your trade? • Have you incurred capital expenditure? • Is the property NOT held as trading stock? Examples of businesses that currently claim capital allowances: • Leisure companies including hotels, restaurants, cinemas, golf clubs • Property investment companies • Owner managed businesses • Manufacturing companies • Financial companies such as banks, insurance companies • Landlords and tenants incurring expenditure on fit-outs / refurbishment’s