References: [2015] UKUT 383 (TCC)
Links: Bailii
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
Statutes: Capital Allowances Act 2001 38A
Last Update: 16-Oct-15 Ref: 553189
