[2019] UKFTT 0600 (TC)

Judge Michael Connell, Member Julian Stafford

Decision released 24 September 2019

Income tax – Discovery assessment – TMA 1970, s. 29 – Whether discovery assessment validly raised – Yes – Capital Allowances – Whether expenditure on plant and machinery in communal areas of multiple-occupancy dwellings qualifying expenditure – CAA 2001, s. 35 – No – Assessment therefore correct – Appeal dismissed.

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