Markets South West (Holdings) Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 257 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Jones CBE on 6 April 2011.

Read the full decision in Markets South West (Holdings) Limited v The Commissioners for HM Revenue and Customs: [2011] UKUT 257 (TCC).

PROFITS – capital or revenue expenditure – costs of planning inquiry – taxpayer claiming conditions in planning permission invalid or seeking relaxation of the conditions – part capital, part revenue – remitted to the First-tier Tribunal for an apportionment.

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