Here, Beneath the Bough, is a Tax Victory

Posted: 1st April 2011

If you have ever sat enjoying a jug of wine beneath the bough near a the feature gazebo of your local pub, you may have been as contented as a publican is after a recent tax case.
In it, the tax status of a gazebo was disputed by HM Revenue and Customs(HMRC). Mine host had the last laugh, however, as the Tribunal rejected HMRC’s arguments that a gazebo is a visual amenity or part of the ‘fixed structure’ of the pub.
A gazebo is instead a ’piece of apparatus’. It therefore constitutes plant for tax purposes and qualifies for first-year allowances.