Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v The Commissioners for HM Revenue and Customs [2021] UKUT 0100 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Miles and Judge Timothy Herrington on 28 April 2021
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INCOME TAX– industrial building allowances - buildings ceased to be used by previous owner and sold - new owner intended to let buildings but unable to find a suitable tenant-buildings sold without having been brought back into use -whether or not period of ownership amounted to a period of temporary disuse– ss 271,285 Capital Allowances Act 2001
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Published 28 April 2021