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