FTTTx INCOME TAX – preliminary issue – Capital Allowances Act 2001 – annual investment allowance – whether trade permanently discontinued – if so, whether discontinuance was in the chargeable period in which expenditure incurred – appeal dismissed
[2014] UKFTT 493 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526835