Markets South West (Holdings) Limited v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 257 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Jones on 6 April 2011.
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PROFITS 鈥� capital or revenue expenditure 鈥� costs of planning inquiry 鈥� taxpayer claiming conditions in planning permission invalid or seeking relaxation of the conditions 鈥� part capital, part revenue 鈥� remitted to the First-tier Tribunal for an apportionment.
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Published 1 December 2016