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) >> Revenue And Customs v Thomson [2014] UKUT 360 (TCC) (13 August 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/360.html
Cite as: [2014] BTC 524, [2014] UKUT 360 (TCC), [2015] STC 341

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Revenue And Customs v Thomson [2014] UKUT 360 (TCC) (13 August 2014)

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.

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