FTTTx CAPITAL ALLOWANCES – Limited liability partnership; Annual Investment Allowance; whether an allowable deduction in computing the profits of the partnership; mixed partnership; company; whether Appellant a ‘qualifying person’; Capital Allowances Act 2001 section 38A; Income Tax Trading and Other Income Act 2005 section 863; Corporation Taxes Act 2009 section 1273 (2) [2014] UKFTT 888 … Continue reading Drilling Global Consultant Llp v Revenue and Customs: FTTTx 11 Sep 2014