Keyl v Revenue and Customs: FTTTx 23 May 2014

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