Enquiry and closure notice – ss 33 and 34 of ITTOIA 2005 – deductibility of renovation costs to buildings -farmhouse listed building of historical significance – whether expenditure capital in nature – whether ‘wholly and exclusively’ for the purposes of the trade – the trade in question – the implications of the dissolution of partnership on the legal tests – appeal dismissed
[2021] UKFTT 193 (TC)
Bailii
England and Wales
Updated: 26 September 2021; Ref: scu.663728 br>