London Luton Hotel BPRA Property Fund LLP v The Commissioners for HM Revenue and Customs [2021] UKUT 0147 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Thomas Scott on 17 June 2021
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CAPITAL ALLOWANCES – payment of development sum by LLP in relation to conversion of flight training centre into functioning hotel – eligibility of payment for Business Premises Renovation Allowances – whether particular amounts paid qualified for BPRA