Chapter CA94100
| Published date | 16 April 2016 |
| Record Number | CA94100 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Expenditure incurred on, or in connection with, seeking planning permission, including fees and related costs, is not expenditure incurred on the construction of a building and is therefore excluded.
‘Planning permission’ has the meaning given by one of the planning enactments listed in CAA01/S436(2).
Expenditure incurred on the...
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