UTTC INCOME TAX – section 38A Capital Allowances Act 2001 – annual investment allowance – exclusion where expenditure incurred in chargeable period in which trade permanently discontinued – whether trade discontinued at end of period was discontinued in that period – yes – appeal dismissed
Citations:
[2015] UKUT 383 (TCC)
Links:
Statutes:
Capital Allowances Act 2001 38A
Jurisdiction:
England and Wales
Income Tax
Updated: 07 September 2022; Ref: scu.553189