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Corporation tax – capital allowances – machinery or plant – conversion,
fitting out and refurbishment of public houses – whether items of cost
qualify for allowances under section 24 CAA 1990 or section 66 CAA 1990
(or both) – consideration of what amounts to alterations to an existing
building incidental to the installation of machinery or plant – decision in
principle on sample expenditure.
Published 1 December 2016