Capital Allowances Case Summary – Rogate Services
By : Julie Davies
January 12, 2015
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Capital Allowances Case Summary: Rogate Services Limited v HMRC [2014]
Release Date: 25 March 2014
Overview
Whether expenditure on constructing a Car Valeting Bay is plant.
It was held by the First-Tier Tax Tribunal that the valeting bay was not plant. The building does not perform a function, it was a place of work which does not amount […]
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