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Dwelling House Definition and Student Accommodation


Julie Butler - Expert Author

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19 May 2011

An interesting point to note for the preparation of Tax Returns to 5 April 2011 will be Brief 45/10 issued by HM Revenue & Customs on their interpretation of the meaning of ‘dwelling-house’ for the purpose of s35, Capital Allowances Act 2001. This follows a period of consultation following HMRC’s previous Brief 66/08 and confirms that its interpretation of the term dwelling-house now includes communal areas of student accommodation. This will mean that any fixtures and fittings in shared spaces, such as kitchens and TV rooms, will no longer qualify for capital allowances.

HMRC has stated that it will continue to accept capital allowances claims made in respect of capital expenditure incurred on communal areas on or after 29 December 2008 but before 22 October 2010 based on established guidance that had already been agreed. The identification of when the expenditure was incurred will be of huge importance.

About the Author

Supplied by Julie Butler F.C.A. Butler & Co, Bennett House, The Dean, Alresford, Hampshire, SO24 9BH.  Tel: 01962 735544.  Email;, Website;

Julie Butler F.C.A. is the author of Tax Planning for Farm and Land Diversification of which the 3rd edition is to be published shortly (Bloomsbury Professional), Equine Tax Planning ISBN: 0406966540, and the forthcoming Stanley: Taxation of Farmers and Landowners (LexisNexis)

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Article Published/Sorted/Amended on Scopulus 2011-11-07 14:25:17 in Tax Articles

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