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United Kingdom Upper Tribunal (Tax and Chancery Chamber)

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Market South West (Holdings) Ltd v HMRC [2011] UKUT 257 (TCC) (6 April 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B15.html
Cite as: [2011] STC 1469, [2011] BTC 1766, [2011] UKUT 257 (TCC), [2011] UKUT B15 (TCC)
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Market South West (Holdings) Ltd v HMRC [2011] UKUT 257 (TCC) (6 April 2011)


"PROFITS – capital or revenue expenditure – costs of planning inquiry – taxpayer claiming conditions in planning permission invalid or seeking relaxation of the conditions – part capital, part revenue – remitted to the First-tier Tribunal for an apportionment"
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