David Keyl v The Commissioners for HM Revenue and Customs: [2015] UKUT 0383 TCC
Upper Tribunal Tax and Chancery decision of Judge Sinfield and Judge Raghavan on 15 July 2015.
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INCOME 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.
Published 1 December 2016