Hmm, UK is good place for doing business. But their regulation environment very special, and built hundreds years, so I'm not sure, we could think about this separate issue, without others parts of their env.
To put it bluntly - treating workers wages as capital investment is the exception, not the norm, and even when done usually involves only portion of them and in very special way, as an exception (I've seen a case where tax collector considered employees who installed a system to have done "improvements" to it, and thus increased its value, and that increase had to be estimated and based on it and time spent by workers on it, their wages appropriately amortized in portion).
It's not normal to consider salaries fully to be capital expenditure.
I just used the place I was most well versed in.