Cases: Shove (HMIT) v Lingfield Park 1991 Ltd [2003] BTC 422; IR Commrs v Anchor International Ltd [2005] BTC 97

HMRC material: CA21260

Commentary

The guidance in the HMRC manual begins by advising:

‘If you get a claim that an all weather surface such as an artificial sports pitch or an all weather gallop qualifies for PMAs you should find out all the facts. In deciding whether to accept or refuse the claim you will need to decide whether the surface is an asset with which the business is carried on or if it is part of the premises or setting in or on which it is carried on.’

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