UTTC Income tax – Industrial buildings allowance – Commercial building in enterprise zone – Building leased by health board for use as laundry – Agreement with two other health boards for use of laundry by them in consideration of payment comprising share of total cost – Whether First-tier Tribunal entitled to find that building used for the purposes of a trade (yes) – Capital Allowances Act 2001, sections 271 and 281 – Appeal refused.
[2014] UKUT 360 (TCC)
Bailii
England and Wales
Income Tax
Updated: 22 December 2021; Ref: scu.537623
