Hoardweel Farm Partnership v Revenue and Customs: FTTTx 21 Jun 2012 FTTTx CAPITAL ALLOWANCES; Annual Investment Allowance; Requirements of qualifying claim; Claim disallowed by HMRC; Appeal dismissed. Citations: [2012] UKFTT 402 (TC) Links: Bailii Income Tax Updated: 03 November 2022; Ref: scu.462803