Capital allows on trading property

[sgreen1979]

Client purchases office in 2006 for £200k. No capital allowances are claimed initially but a recent survey and report states that 30% of cost is available to claim as capital allowances.

If these are to be claimed in the year to 5th April 2011 is AIA available to claim and the full £60,000 can be offset against profits?

Thanks

[section 44]

report states that 30% of cost is available to claim as capital allowances

Presumably (unusually) the report considers the historic cost of the fixtures and integral features and the value taken into account as the disposal proceeds of the last person to have claimed capital allowances in respect of the same.

[dunhamsjd]

Aside from section44's concerns (which are undoubtably valid), the AIA is not available as the property was acquired in 2006. So the amount identified will just be added to the main pool and the WDA taken.