Bowerswood House Retirement Home Ltd  TC 04299
 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.