FTTTx Corporation tax – capital allowances – machinery or plant – conversion, fitting out and refurbishment of public houses – whether items of cost qualify for allowances under section 24 CAA 1990 or section 66 CAA 1990 (or both) – consideration of what amounts to alterations to an existing building incidental to the installation of machinery or plant – decision in principle on sample expenditure – Appellant successful in part.
[2009] UKFTT 374 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 02 November 2021; Ref: scu.409152
