Animal Expenses!

[Platform]

Hi guys

Just joined and this is my first post so I hope you don't mind me firing a question straight off.

I'm a small time bookkeeper, mainly filing SA's and dealing with a low number of Ltd's.

I've just taken on a new client, Ltd, freelance dog handler within the security industry. So, two questions spring to mind immediately:

i) do I capitalise said animals (2 in total I believe)
ii) can 'running costs' i.e. dog food, vet bills etc be treated as an expense?

HELP!!!

Thanks well in advance....

[Platform]

PS I would guess the first part of my Q is answered here http://www.hmrc.gov.uk/manuals/camanual/ca21220.htm ?

[mullet]

In short, yes and yes. Guard dogs are plant, and capital allowances can be claimed. "Running costs" of the dogs can be claimed, with an adjustment for private use (!) in the normal way if appropriate.

[towat]

Don't forget to adjust for private use of the dogs if they bite the Tax Inspector....that would obviously constitute pleasure not business.