B and E Security Systems Ltd v Revenue and Customs: FTTTx 26 Mar 2010

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:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 16 October 2022; Ref: scu.422162