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) >> London Luton Hotel BPRA Property Fund LLP v Revenue and Customs [2021] UKUT 147 (TCC) (17 June 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/147.html
Cite as: [2021] UKUT 147 (TCC)

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London Luton Hotel BPRA Property Fund LLP v Revenue and Customs [2021] UKUT 147 (TCC) (17 June 2021)

CAPITAL ALLOWANCES - payment of development sum by LLP in relation to conversion of flight training centre into functioning hotel - eligibility of payment for Business Premises Renovation Allowances - whether particular amounts paid qualified for BPRA

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