Happy glampers 2 and the ‘Line of Duty’ debate

In our article ‘Happy Glampers’ (Taxation 29 April 2021 page 20) we considered the application of the – super complex – super deduction (SD) tax relief in connection with glamping operations. There has been very interesting feedback to this possibly not quite at the level of debate as for the plot for the season finale of Line of Duty but nevertheless significant.

As was set out in the ‘key points’ of the original article ‘There will be much debate as to what actually qualifies for the allowances but the tax advantages are obvious and potentially one-off.’

This certainly seems to be the case with the subject clearly catching the attention of many advisers but then that reflects the potential tax saving opportunities available.

General exclusions: section 46

In determining which assets qualify for the SD it is important to note that the general...