What are qualifying activities for capital allowances purposes?

Qualifying activities are:

  • A trade
  • A property business (UK or overseas)
  • A furnished holiday lettings business (UK or within the European Economic Area)
  • A profession or vocation
  • An employment or office
  • Special leasing of plant and machinery
  • Managing the investments of a company with investment business
  • A concern in mines or transport undertakings

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