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Although a briefcase may fall within the definition of 'plant' (see EIM36530), you should generally refuse claims to capital allowances on the grounds that the case is not '苍别肠别蝉蝉补谤颈濒测'听provided for use 'in the performance of'听the employee's duties (see EIM36540).

Similarly, you should generally refuse听肠濒补颈尘蝉 for backpacks purchased听to transport laptops and such like.听

Where it forms part of the employee's duties to transport documents or materials securely the employer will usually make some suitable receptacle available. If the employer does not consider this necessary, the duties themselves must be considered to establish whether the employee uses his or her own case simply as a matter of convenience or choice. When transporting papers between home and work the case is not being used in the performance of the duties unless the employee's home is itself a genuine place of work (see EIM32370).
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