FTTTx Income Tax/Corporation Tax : Capital Allowance – CORPORATION TAX – writing-down allowances – ships – Capital Allowances Act 2001 s 123(4) – whether obtaining of allowance ‘main object, or one of the main objects’ of the relevant transactions – yes – appeal dismissed
[2015] UKFTT 401 (TC)
Bailii
Capital Allowances Act 2001 123(4)
England and Wales
Corporation Tax
Updated: 03 January 2022; Ref: scu.551542
