Compensation for disruption caused by construction of tramway
In J Lints v HMRC (TC02168 – 22 August) a solicitor (L) occupied premises on the route of the Edinburgh Tramway. He received compensation of £4 000 for possible disruption caused by the construction of the tramway. HMRC issued a ruling that this was a trading receipt. The First-tier Tribunal dismissed L’s appeal. Judge Mure observed that ‘the inclusion within the scheme of businesses but not private individuals suggests that it is a surrogatum for business turnover’.
Compensation for disruption caused by construction of tramway
In J Lints v HMRC (TC02168 – 22 August) a solicitor (L) occupied premises on the route of the Edinburgh Tramway. He received compensation of £4 000 for possible disruption caused by the construction of the tramway. HMRC issued a ruling that this was a trading receipt. The First-tier Tribunal dismissed L’s appeal. Judge Mure observed that ‘the inclusion within the scheme of businesses but not private individuals suggests that it is a surrogatum for business turnover’.
