The Court of Appeal has ruled in a case that is now likely to be of academic interest only – London Luton Hotel BPRA Property Fund LLP v HMRC  EWCA Civ 362. The court found for HMRC on all aspects.
The case concerned business premises renovation allowances which have not been given for expenditure incurred since (broadly) 1 April 2017.
Related content from Claritax Books
Capital Allowances, by Ray Chidell and Jake Iles, offers in-depth coverage of plant and machinery allowances, structures and buildings allowances, and all other UK capital allowances.
Full reference is made throughout to legislation, case law and HMRC guidance.