INDEPENDENT CAPITAL ALLOWANCES VALUERS

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Capital Allowances: HMRC Clutching Straws on a Grain Storage Structure

By : February 13, 2019 Comments Off on Capital Allowances: HMRC Clutching Straws on a Grain Storage Structure

HMRC clutching straws on a grain storage structure :

Stephen May and another v HMRC [2019] UKFTT 32 (TC)

 Overview 

 There has been a capital allowance case to determine whether a facility for drying, conditioning and storage of grain is a “silo provided for temporary storage” within the meaning of Capital Allowances Act […]

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