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The Capital Allowances Act 2001 is a complex area of legislation with a substantial body of case law that continues to build up.

HMRC itself issues briefs, but we would always stress that this isn’t legislation, it’s HMRC’s interpretation of it.  We do try to have a closely HMRC-aligned opinion and understanding of the legislation, but it isn’t always possible.

For example, in relations to the definition of “dwelling areas” in a building, RCB45/10 states “On further reflection, HMRC have concluded that the definition based on the presence of the facility required for day-to-day private existence is a better everyday description”.  The brief goes on to say that the HMRC’s own view (and not necessarily others’ views) that “…each flat in multiple occupation comprises a dwelling house” and “the communal kitchen and lounge are also part of the dwelling house.  The common parts of the building block (such as the entrance hall, stairs or lift) would not comprise a ‘dwelling house’.”

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