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Re: Washers and landlord tax
It turns out that the white goods question is a red herring.
The trouble is hmrc’s claim that deduction for renewal is an extra-statutory concession. They seem to be bluffing, but why they should wish to do so is a mystery.Re: Washers and landlord tax
We are just talking about different packages of goods for different markets. Quite harmless in itself, it is the introduction of ‘fixture’ that starts trouble. The law of fixture and entirety is not as simple as you might think,it depends greatly on the facts of each case. We could argue all day.
We have only to consult your help pages to learn of the inadvisability of integrated washers and fridges. They are a vanity niche, and it would be strange if such a contrivance were held to be enough to expel free-standing washers and fridge-freezers from the entirety.
What is the degree of attachment? A great industry is founded upon the ability to remove and replace standardised kitchen consumer durables with little difficulty–the less,the better. The commercial and functional unity of fittings and house is greater than the physical attachment.
The withdrawal follows from CIR v. Wilkinson (2005), so we are now exposed to s.35(2) of the Capital Allowances Act 2001.Re: Washers and landlord tax
It works!
Kwatt: you seem to speak of new build and owner occupancy, before the crash. The world moves on.Few tenants wish to haul appliances around with them, not even a few inches to clean behind. Most rather find non-ownership to be quite liberating. Combined with assured shorthold it gives them leisure to shop around, creating lively competition among landlords and raising standards generally.
Thus the market does not share your view. The absence of non-integrated, freestanding, removable appliances from what is claimed to be a ‘fitted kitchen’ is NOT the recipe for a quick let.Talking of high standards, it was only last tax year that I fitted (yes, I say “fitted”) an Ise10 to one house. If I had but known about B47 I could have covered it with fablon in a maple pattern; as it is I am £250 down. Rather a pity because it needs a fridge sometime and now it looks like it’ll have to be a Hotpoint.
The tenants gave their notice and left the country, but I don’t think it was because of the washer. It re-let in 3 days.
