Keyl v Revenue and Customs: UTTC 15 Jul 2015

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:

Bailii

Statutes:

Capital Allowances Act 2001 38A

Jurisdiction:

England and Wales

Income Tax

Updated: 07 September 2022; Ref: scu.553189