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.

Read the full decision in David Keyl v The Commissioners for HM Revenue and Customs: [2015] UKUT 0383 TCC.

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