G Pratt and Sons v Revenue and Customs: FTTTx 24 Jun 2011

Re-surfacing of farm drive – Whether Capital or Revenue expenditure – Whether ‘entirety’ of drive renewed – No – Appeal allowed – Section 33 Income Tax (Trading and Other Income) Act 2005

[2011] UKFTT 416 (TC)
Bailii
England and Wales

Income Tax

Updated: 09 November 2021; Ref: scu.443111