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Maco Doors

 
 
Jonathan Levy and Andrew Watters LevyWatters discuss the ongoing saga of HMRC v Maco Door and Window Hardware
 
In HMRC v Maco Door and Window Hardware (UK) Ltd [2006] EWHC 1832 (Ch) Mr Justice Patten overturned the decision of a single Special Commissioner Mr John Avery-Jones given on 25 October 2005 and allowed HMRC's appeal.
Ups and downs
 
The Special Commissoner had allowed the appellant's appeal against the refusal of its claim for industrial building allowances (IBAs) in respect of a warehouse with office and lecture room facilities at Eurolink Business Centre in Kent. The allowances were claimed for the accounting periods ending 31 December 1999 and...

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