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.
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Income tax 鈥� Industrial buildings allowance 鈥� Commercial building in enterprise zone 鈥� Building leased by health board for use as laundry 鈥� Agreement with two other health boards for use of laundry by them in consideration of payment comprising share of total cost 鈥� Whether First-tier Tribunal entitled to find that building used for the purposes of a trade (yes) 鈥� Capital Allowances Act 2001, sections 271 and 281 鈥� Appeal refused.
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Published 1 December 2016