FTTTx CORPORATION TAX – capital allowances – plant and machinery – conservatory-type enclosure for swimming pool – whether a building or a structure – yes – just and reasonable apportionment of consideration paid for qualifying assets – appeal dismissed, subject to any further hearing necessary to determine the value of the swimming pool
[2015] UKFTT 94 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 28 December 2021; Ref: scu.544565
