London Luton Hotel BPRA Property Fund LLP v The Commissioners for HM Revenue and Customs [2021] UKUT 0147 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Michael Green and Judge Thomas Scott on 17 June 2021
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CAPITAL ALLOWANCES 鈥� payment of development sum by LLP in relation to conversion of flight training centre into functioning hotel 鈥� eligibility of payment for Business Premises Renovation Allowances 鈥� whether particular amounts paid qualified for BPRA
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Published 21 June 2021