extension - not allowable as captial expenses?

[londonrulz]

Was going through a hmrc guide https://www.gov.uk/guidance/income-t...income#history. Under "Capital Expenditure" they mention some of the expenses which might not be covered:

"These are examples of capital expenses that wouldn’t normally be allowable:

• adding an extension
• installing a security system if there wasn’t one before
• replacing a kitchen with one of a higher specification"

I thought doing an extension would be covered as capital expense since its an upgrade. And if not what is it? OR am i not understanding it correctly.

Interested in knowing your thoughts on it.

Thanks

[jpkeates]

The article says that the items listed aren't allowable against income, because they are capital in nature.

[londonrulz]

The article says that the items listed aren't allowable against income, because they are capital in nature.

okay, makes sense now...I was thinking of "allowable" as an adjective instead for capital expenses. Thanks