Section 36(1) CAA 2001Most employees will not be able to satisfy the statutory test for capital allowances in Section 36(1) CAA 2001 (see

EIM36520) in relation to the purchase of computers, word processors and their peripherals. Even if they can show that such equipment is essential for their duties, it is very often the case that the employer will supply what is needed (see EIM36560). It is not enough for the taxpayer to claim that what the employer provides or will provide is inadequate.

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