JD Wetherspoon v HMRC: UTTC 31 Jan 2012

UTTC 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.

ColinBishopp Judge
[2012] UKUT 42 (TCC)
England and Wales

Corporation Tax

Updated: 01 November 2021; Ref: scu.452886