The Weekly Law Reports
[2023] 1 WLR 4156
Court of Appeal
*London Luton Hotel BPRA Property Fund LLP
v
Revenue and Customs Commissioners
[2023] EWCA Civ 362
2023 March 13, 14, 15; April 4
Lewison, Whipple, Falk LJJ
Revenue— Corporation tax— Capital allowances— Taxpayer claiming business premises renovation allowance on ground capital expenditure incurred “in connection with” conversion of building into business premises— Whether “in connection with” to be given broad or narrow meaning—
Capital Allowances Act 2001 (c 2), s 360B(1)
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