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) >> Keyl v Revenue And Customs [2015] UKUT 383 (TCC) (15 July 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/383.html
Cite as: [2016] STC 410, [2015] STI 2554, [2015] BTC 523, [2015] UKUT 383 (TCC)

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Keyl v Revenue And Customs [2015] UKUT 383 (TCC) (15 July 2015)

NCOME TAX – section 38A Capital Allowances Act 2001 - annual investment allowance - exclusion where expenditure incurred in chargeable period in which trade permanently discontinued - whether trade discontinued at end of period was discontinued in that period - yes - appeal dismissed

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