Market South West (Holdings) Ltd v HMRC: UTTC 6 Apr 2011

PROFITS – capital or revenue expenditure – costs of planning inquiry – taxpayer claiming conditions in planning permission invalid or seeking relaxation of the conditions – part capital, part revenue – remitted to the First-tier Tribunal for an apportionment

Citations:

[2011] UKUT B15 (TCC), [2011] STC 1469

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 13 September 2022; Ref: scu.440822