Legislation: CAA 2001, s. 25

Cases: IR Commrs v Barclay, Curle and Co Ltd (1969) 45 TC 221; Wimpy International Ltd v Warland (HMIT) [1989] BTC 58; Melluish (HMIT) v BMI (No. 3) Ltd [1995] BTC 381; J D Wetherspoon plc (2007) Sp C 657; J D Wetherspoon plc v R & C Commrs [2010] TC 00312; B & E Security Systems Ltd [2010] TC 00452; J D Wetherspoon v R & C Commrs [2012] BTC 1,578

HMRC material: CA21190

Commentary

There is a specific provision to give relief where capital expenditure is incurred altering an existing building, if that alteration is incidental to the installation of plant or machinery. Such expenditure is treated as part of the cost of that plant or machinery.

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.