Markets South West (Holdings) Limited v The Commissioners for HM Revenue and Customs

JurisdictionUK Non-devolved
JudgeJudge Jones
Neutral Citation[2011] UKUT 257 (TCC),[2011] UKUT 257 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Subject MatterTax,6 April 2011
Date06 April 2011
Published date01 December 2016
[2011] UKUT 257 (TCC)
Appeal number: FTC/49/2010
PROFITS – capital or revenue expenditure – costs of planning inquiry –
taxpayer claiming conditions in planning permission invalid or seeking
relaxation of the conditions – part capital, part revenue – remitted to the
First-tier Tribunal for an apportionment
UPPER TRIBUNAL
TAX AND CHANCERY
MARKETS SOUTH WEST (HOLDINGS) LIMITED Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Respondents
TRIBUNAL: JUDGE JOHN F AVERY JONES CBE
Sitting in public at 45 Bedford Square, London WC1 on 7 March 2011
Rupert Baldry QC, instructed by Steve Russell and Associates for the Appellant
Jonathan Davey, counsel, instructed by the General Counsel and Solicitor to HM
Revenue and Customs, for the Respondents
© CROWN COPYRIGHT 2011

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT