JD Wetherspoon plc v Revenue and Customs Commissioners.  BTC 1,578
 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.