Thomson v Revenue and Customs: FTTTx 4 Sep 2013

FTTTx Income Tax – Enterprise Zone – Industrial Buildings Allowance – whether a laundry building in an Enterprise Zone is a ‘commercial building’ – Yes – Sections 271 and 281 Capital Allowances Act 2001 – nature of ‘first use’ – Sections 305 and 307 – Appeal allowed

[2013] UKFTT 468 (TC)
Bailii
England and Wales

Income Tax

Updated: 20 November 2021; Ref: scu.515567