Index card London Luton Hotel BPRA Property Fund LLP v Revenue and Customs Comrs

London Luton Hotel BPRA Property Fund LLP v Revenue and Customs Comrs

Hearings

17 Jun 2021 [2021] UKUT 147 (TCC); [2021] BTC 528, UT (Michael Green J, Upper Tribunal Judge Thomas Scott)

04 Apr 2023 [2023] EWCA Civ 362; [2023] 1 WLR 4156; [2023] WLR(D) 168, CA (Lewison, Whipple, Falk LJJ)

25 Aug 2023 Permission to appeal to Supreme Court refused

Subject Matter

REVENUE — Income tax — Capital allowances

[2021] UKUT 147 (TCC); [2021] BTC 528, UT

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)

[2023] EWCA Civ 362; [2023] 1 WLR 4156; [2023] WLR(D) 168, CA

Appellate History

London Luton Hotel BPRA Property Fund LLP v Revenue and Customs Comrs [2021] UKUT 147 (TCC); [2021] BTC 528, UT

Decision of Upper Tribunal (Tax and Chancery Chamber) reversed in part

London Luton Hotel BPRA Property Fund LLP v Revenue and Customs Comrs [2023] EWCA Civ 362; [2023] 1 WLR 4156; [2023] WLR(D) 168, CA

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