United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

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] UKUT 360 (TCC), [2015] STC 341, [2014] BTC 524

---

[New search] [Printable PDF version] [Help]

---

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.

A HTML version of this file is not available click here or view below the pdf version : 360.pdf