Leeway with 'wholly and exclusively for business use' regarding furniture?

[hobnob]

Clothing is a classic example of something that has inherent duality of purpose but even within this there are a limited number of exemptions such as uniform, specialist clothing (e.g. safety clothing), costumes (think actors) and I think famously, barristers gowns and wig.

Regarding uniform, I've worked in a couple of places (as a permie) where people were issued with branded clothing, e.g. a polo shirt with the company name on it. I don't think that would work for a suit, but a contractor might be able to claim something similar for "smart casual" clothing.

[TheCyclingProgrammer]

I don't think that would work for a suit, but a contractor might be able to claim something similar for "smart casual" clothing.

Unlikely.

[eek]

Unlikely.

Nope I think you would get away with claiming the tax on branded polo shirts see

How To Claim Clothing As A Business Expense | One accounting

I know it's a deductible cost for the conferences I used to help organise..

You would also look like a junior employee while wearing it so I wouldn't recommend it.

[d000hg]

Logo's clothing is claimable but turning up with a T-shirt "Dave's Java Jobs" isn't going to look great.

If you want to put your logo on your suit then let us know how it goes. Although who wears suits?!

[Paralytic]

Logo's clothing is claimable but turning up with a T-shirt "Dave's Java Jobs" isn't going to look great.

I've created a design many here can use

[looonytunes]

now that WFH more is more commn, and needing an office to work from which will only serve as a work space and nothing else, what the HRMC stance on either building at out building which is solely for an office / work purposes.

OR

Rather than something separate to the building its attached to your current premise but all intents and purposes it will act as the self contained / separate unit, the only difference being is the proximity to the house

Could you
A) only claim office expenditure to kit out either example
B) could you go a step further and claim, via repair and maintenance, the structural costs of either option?

[eek]

No chance - dual purpose on sale will trump everything else

[northernladuk]

No chance - dual purpose on sale will trump everything else

What Eek says. It would have to be owned by the business but your house and lease is owned personally. The expenses are going to be the least of your problems trying to get that to work.

[TheCyclingProgrammer]

now that WFH more is more commn, and needing an office to work from which will only serve as a work space and nothing else, what the HRMC stance on either building at out building which is solely for an office / work purposes.

OR

Rather than something separate to the building its attached to your current premise but all intents and purposes it will act as the self contained / separate unit, the only difference being is the proximity to the house

Could you
A) only claim office expenditure to kit out either example
B) could you go a step further and claim, via repair and maintenance, the structural costs of either option?

Do a search. This has been discussed before. Buildings are explicitly excluded from the “assets provided at an employees home as long as there’s no significant personal use” rule. Therefore you’d be taxed personally on the benefit in kind AND the company wouldn’t save corporation tax either as you cannot claim capital allowances on buildings.

The only legitimate saving putting the building cost through the business is the VAT but this wouldn’t outweigh the downsides.

Pay for the building personally and if it’s primarily used for business you can expense most of the costs of kitting it out with office furniture and equipment and you can still claim work from home costs.

[looonytunes]

Do a search. This has been discussed before. Buildings are explicitly excluded from the “assets provided at an employees home as long as there’s no significant personal use” rule. Therefore you’d be taxed personally on the benefit in kind AND the company wouldn’t save corporation tax either as you cannot claim capital allowances on buildings.

The only legitimate saving putting the building cost through the business is the VAT but this wouldn’t outweigh the downsides.

Pay for the building personally and if it’s primarily used for business you can expense most of the costs of kitting it out with office furniture and equipment and you can still claim work from home costs.

Understood

Cheers