J D Wetherspoon PLC v 皇冠体育app 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 鈥� capital allowances 鈥� machinery or plant 鈥� conversion, fitting out and refurbishment of public houses 鈥� whether items of cost qualify for allowances under section 24 CAA 1990 or section 66 CAA 1990 (or both) 鈥� consideration of what amounts to alterations to an existing building incidental to the installation of machinery or plant 鈥� decision in principle on sample expenditure.
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Published 1 December 2016