Keyword

capital-allowances

2 decisions turning on capital-allowances.

Mr G B Forbes v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)29 Jun 2011[2011] UKFTT 425 (TC)Added 6 Aug 2026

The appellant, Mr G B Forbes, was in full-time employment with Bovis Lend Lease and, from 2001, also carried on a boat chartering business. He conducted an initial feasibility study, began with a 37ft power boat and replaced it…

Queen Mary University of London v Commissioners for Her Majesty's Revenue and Customs

Tax LawFirst-tier Tribunal (Tax)7 Apr 2011[2011] UKFTT 229 (TC)Added 6 Aug 2026

Queen Mary, University of London (QMC) decided in the 1990s to consolidate its cell and molecular biology work in a new facility, the Blizard Building, procured through its subsidiary Queen Mary Developments Ltd (QMD). The…

tax-appeals option-to-tax capital-allowances zero-rating vat