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D Thomson v HMRC

In D Thomson v HMRC (TC02858 – 13 September) a syndicate installed a laundry building to be used by an NHS Trust in an enterprise zone. One of the investors (T) claimed tax relief on the basis that the building was a ‘commercial building’ within CAA 2001 s 271(1)(b)(iv). HMRC rejected the claim and T appealed contending that the NHS Trust which leased the building had arranged for two other health boards to use it and that this was a trading relationship. The First-tier Tribunal accepted this contention and allowed T’s appeal. Judge Mure held that ‘the defraying of overheads and other expenses approximates to a profit motive in this context’ and that ‘the absence of an additional excess element of profit makes little difference’. The laundry activity conducted within the building was within the definition of a trade and the building qualified as...

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