Income Tax/Corporation Tax : Capital Allowances – INCOME TAX – capital allowances – facility for drying, conditioning and storage of grain – whether a ‘silo provided for temporary storage’ (CAA s 23 List C) – whether ‘plant or machinery’ (CAA s 11(4)(a))
[2019] UKFTT 32 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.632697