INDEPENDENT CAPITAL ALLOWANCES VALUERS

Business Premises Renovation Allowance (BPRA) Case Summary: Senex Investments

By : April 2, 2015 Comments Off on Business Premises Renovation Allowance (BPRA) Case Summary: Senex Investments

Business Premises Renovation Allowance (BPRA) Case Summary: Senex Investments Ltd v Revenue & Customs [2015]

Release Date: 04 March 2015

Overview

Whether a former church is a qualifying building for the purposes of BPRA.

The FTT found that church was a qualifying building for BPRA as it had last been used as a “trade, profession or vocation” under […]

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