Readers’ forum: Most efficient way to get tax relief on equipment

We have recently taken on a new client husband and wife who operate 12 buy to let properties.

The husband provides maintenance services to the property business and the wife deals with the administration. Neither have any other sources of income.

In order to gain tax relief on a van and computer equipment it has been suggested that the husband and wife register as self-employed and invoice the property business for their services.

I have searched HMRC PIM manuals but I cannot find anything that would specifically deny this?

Readers’ views would be appreciated.

Query 20 468– Westminster.

Relief for capital expenditure is available to property businesses.

Westminster’s clients appear to each be operating a UK property business with no furnished holiday lets. If either of those property businesses have turnover exceeding £150 000 or if an election is made profits will need be...