Capital Allowances Case Summary: Bowerswood House Retirement Home
By : Julie Davies
April 20, 2015
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Capital Allowances Case Summary: Bowerswood House Retirement Home v HMRC [2015]
Release Date: 26 January 2015
Overview
Whether a swimming pool enclosure is plant and the appropriate basis of apportioning the purchase price to qualifying plant and machinery for capital allowances purposes.
The FTT found the enclosure was not plant. They also found the apportionment formula is a […]
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