J D Wetherspoon PLC v The Commissioners for HM Revenue and Customs: [2012] UKUT 42 (TCC)
Upper Tribunal Tax & Chancery decision of Mr Justice Briggs and Judge Nowlan on 13 January 2012.
Read the full decision in .
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