Storage containers and allowances

Does anyone know on storage containers (i.e. the old shipping containers which go on back of a lorry) if a business is using these to rent out purely for storage what the position is/guidance on allowances for them. We have always be noted that the guidance is that because they are static and not easily moveable that capital allowances were not claimable and they are more property for future capital gains down the line. Rental income off them along with associated costs treated as part of the trade. Has anything moved on from this?

Hi ,
 

As your question appears to relate to capital allowances (possibly plant and machinery allowances) and the difference in treatment between shipping containers that are used for their primary purpose (transport of goods) and other purposes (rentable, static storage units), you should ask this question in our Business Tax forum instead.  Thank you .