The Commissioners for HM Revenue and Customs v David Thomson: [2014] UKUT 0360 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 13 August 2014.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
13 August 2014

Read the full decision in The Commissioners for HM Revenue and Customs v David Thomson: [2014] UKUT 0360 (TCC).

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.

Updates to this page

Published 1 December 2016