Legislation: CAA 2001, s. 21, 23 (list C, items 20 and 21 (and possibly other items))

Key case law:

O’Srianian v Lakeview Limited [1984] TL(I) 125

Attwood v Anduff Car Wash Ltd [1997] BTC 454

St John’s School v Ward (1974) 49 TC 524

HMRC material: CA 22110

Commentary

This is an important category which arises quite frequently in practice and where the amounts of expenditure involved can be substantial.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.