United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> JD Wetherspoon v HMRC [2012] UKUT 42 (TCC) (31 January 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/42.html
Cite as: [2012] BTC 1578, [2012] UKUT 42 (TCC), [2012] LLR 641, 81 TC 588, [2012] STC 1450, [2012] STI 1382

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JD Wetherspoon v HMRC [2012] UKUT 42 (TCC) (31 January 2012)

"Corporation tax – capital allowances – machinery or plant – conversion, fitting out and refurbishment of public houses – whether items of cost qualify for allowances under section 24 CAA 1990 or section 66 CAA 1990 (or both) – consideration of what amounts to alterations to an existing building incidental to the installation of machinery or plant – decision in principle on sample expenditure".

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