The Commissioners for HM Revenue and Customs v David Thomson: [2014] UKUT 0360 (TCC)

Upper Tribunal Tax and Chancery decision of Lord Tyre on 13 August 2014.

Read the full decision in The Commissioners for HM Revenue and Customs v David Thomson: [2014] UKUT 0360 (TCC).

Income tax – Industrial buildings allowance – Commercial building in enterprise zone – Building leased by health board for use as laundry – Agreement with two other health boards for use of laundry by them in consideration of payment comprising share of total cost – Whether First-tier Tribunal entitled to find that building used for the purposes of a trade (yes) – Capital Allowances Act 2001, sections 271 and 281 – Appeal refused.

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