[2014] UKFTT 312 (TC)

Judge Adrian Shipwright, Mr Christopher Jenkins

Decision released 25 March 2014

Corporation tax – Capital allowances – Whether car valeting bay plant? – No on facts – Appeal dismissed.

  The First-tier Tribunal has dismissed a taxpayer company’s appeal on capital allowances, ruling that the cost of construction of a car valeting bay was not expenditure on plant and therefore did not qualify for plant and machinery allowances.

Summary

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