London Luton Hotel Bpra Property Fund Llp v Revenue and Customs: UTTC 17 Jun 2021

CAPITAL ALLOWANCES – payment of development sum by LLP in relation to conversion of flight training centre into functioning hotel – eligibility of payment for Business Premises Renovation Allowances – whether particular amounts paid qualified for BPRA

Citations:

[2021] UKUT 147 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 April 2022; Ref: scu.665559