[2012] UKUT 42 (TCC).

Upper Tribunal (Tax and Chancery Chamber).

Briggs J, Judge Howard M Nowlan.

Decision released 31 January 2012.

Corporation tax – Capital allowances – Machinery or plant – Conversion, fitting out and refurbishment of public houses – Whether items of cost qualified for allowances as machinery or plant or incidental expenditure – Alterations to existing building incidental to installation of machinery or plant – Apportionment of preliminaries – Decision in principle on sample expenditure – Capital Allowances Act 1990, s. 24, 66.

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