In JD Wetherspoon plc v HMRC (No 2) (TC00312 — 13 January) a company operated a large chain of public houses. It incurred substantial expenditure in converting a dilapidated theatre and two shops into public houses. It claimed capital allowances on this expenditure. The Revenue rejected much of the claim on the basis that various items of expenditure did not qualify as 'plant'. The company appealed.
The Special Commissioners reviewed the evidence in detail and allowed the appeal in part (see [2008] STC (SCD) 460). The Commissioners observed that they did 'not have sufficient material' to decide some of the company's claims and adjourned the appeal 'for the parties to consider whether the outstanding...
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In JD Wetherspoon plc v HMRC (No 2) (TC00312 — 13 January) a company operated a large chain of public houses. It incurred substantial expenditure in converting a dilapidated theatre and two shops into public houses. It claimed capital allowances on this expenditure. The Revenue rejected much of the claim on the basis that various items of expenditure did not qualify as 'plant'. The company appealed.
The Special Commissioners reviewed the evidence in detail and allowed the appeal in part (see [2008] STC (SCD) 460). The Commissioners observed that they did 'not have sufficient material' to decide some of the company's claims and adjourned the appeal 'for the parties to consider whether the outstanding...
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