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Corporation tax – Capital allowances. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayers, which were companies within the Next group, against the decision of the First-tier Tribunal (Tax Chamber) rejecting their claim to allowances in respect of expenditure incurred on certain buildings used by the taxpayer for storing goods. The tribunal decided that the buildings at issue were not 'industrial buildings' for the purposes of s 18(1) of the Capital Allowances Act 1990.
Corporation tax – Capital allowances. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayers, which were companies within the Next group, against the decision of the First-tier Tribunal (Tax Chamber) rejecting their claim to allowances in respect of expenditure incurred on certain buildings used by the taxpayer for storing goods. The tribunal decided that the buildings at issue were not 'industrial buildings' for the purposes of s 18(1) of the Capital Allowances Act 1990.
Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
Giovanni D’Avola explores the issue of over-citation of unreported cases and the ‘added value’ elements of a law report
Louise Crush explores the key points and opportunities for tax efficiency
Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
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Most of us like to think we would risk our career in order to meet our ethical obligations, so why have so many lawyers failed to hold the line? asks Flora Page
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Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
The long-running fee-paid judicial pensions saga continues. The current cut-off date for giving notice of election to join FPJPS is 31 March 2024, and that date now gives rise to a serious problem, warns HH John Platt
