Cairnsmill Caravan Park v Revenue and Customs: FTTTx 5 Mar 2013

FTTTx Income Tax – trading expenditure – repairs and renewals – grass surface on part of caravan park replaced by hard-core surface – whether deductible as revenue expenditure and repair – Yes – IT (TOI) A 2005, Section 33; ICTA 1988, Section 74

Judges:

Mure QC

Citations:

[2013] UKFTT 164 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.472395