[2015] UKFTT 94 (TC)

Judge Jonathan Cannan, Mr Alan Redden FCA

Decision released 26 January 2015

Corporation tax – Capital allowances – Plant and machinery – Conservatory-type enclosure for swimming pool – Whether a building or a structure – Yes – Just and reasonable apportionment of consideration paid for qualifying assets – Appeal dismissed, subject to any further hearing necessary to determine the value of the swimming pool.

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