If you are sure that this doesn't belong in the DLA...
Is the office in your own home or seperate? (thats the first thing that an inspector would ask).
If seperate (and the hoover is used only for the office) then what is the cost of the hoover compared to turnover? (I ask that as it may be justifiable to expense rather than capitalise).
If not seperate then office cleaning is purely incidental and the purchase would not be considered wholly, necessarily and exclusively for the purpose of the business in which case it would be a personal rather than business purchase.
Shaun.
__________________
Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
