FTTTx CAPITAL ALLOWANCES – Business Premises Renovation Allowance – whether a former Church was a Qualifying Building as last been used for the purposes of a trade, profession or vocation – yes – whether a Vestry used as an office [whether or not for the purposes of a trade, profession or vocation] – yes. Capital Allowances Act 2001 Section 360C – Appeal allowed.
[2015] UKFTT 107 (TC)
Bailii
Capital Allowances Act 2001
England and Wales
Income Tax
Updated: 28 December 2021; Ref: scu.544595
