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Decision Number: |
TC 01269 |
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Appellant:
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G Pratt & Sons |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John BROOKS
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Date Of Decision:
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24/06/2011 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Assessment/self-assessment |
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Notes:
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Re-surfacing of farm drive – Whether Capital or Revenue expenditure – Whether “entirety” of drive renewed – No – Appeal allowed – Section 33 Income Tax (Trading and Other Income) Act 2005 |
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Decision(s) to Download:
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TC01269.doc 
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