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 (TC)
Bailii
Capital Allowances Act 2001 38A, Income Tax Trading and Other Income Act 2005 863, Corporation Taxes Act 2009 1273(2)
England and Wales
Income Tax
Updated: 21 December 2021; Ref: scu.536740
