Cairnsmill Caravan Park v The Commissioners for Her Majesty's Revenue & Customs, TC 02580
| Jurisdiction | UK Non-devolved |
| Judge | Mr Kenneth MURE QC |
| Judgment Date | 05 March 2013 |
| Neutral Citation | [2013] UKFTT 164 (TC) |
| Respondent | The Commissioners for Her Majesty's Revenue & Customs |
| Appellant | Cairnsmill Caravan Park |
| Reference | TC 02580 |
| Court | First-tier Tribunal (Tax Chamber) |
[2013] UKFTT 164 (TC)
TC02580
Appeal number: TC/11/08444
Income Tax – trading expenditure – repairs and renewals – grass surface on
part of caravan park replaced by hard-core surface – whether deductible as
revenue expenditure and repair – Yes – IT (TOI) A 2005, Section 33; ICTA
1988, Section 74
FIRST-TIER TRIBUNAL
TAX CHAMBER
CAIRNSMILL CARAVAN PARK Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S Respondents
REVENUE & CUSTOMS
TRIBUNAL:
JUDGE KENNETH MURE, QC
EILEEN A SUMPTER, WS
Sitting in public at George House, 126 George Street, Edinburgh on 30 and
31 January 2013
Philip Simpson, Advocate, with Ian McLeish, CA for the Appellant
Ms Ros Shields, HMRC Officer, for the Respondents
© CROWN COPYRIGHT 2013
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