Capital allowances – Plant and machinery – security company -acquisition and installation of specialist security equipment- construction of control room – room contained within existing building – detailed specific requirements – reinforcing of walls and ceiling- interlock- work to entrance door and internal flooring-whether construction works were alterations incidental to installation Capital Allowances Act 2001 ss 21, 25 – Appellant successful – Appeal allowed
Citations:
[2010] UKFTT 146 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 16 October 2022; Ref: scu.422162