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Maco and Bestway Compared

Bryan Crawford and Keith Jewitt both Senior Managers in Ernst & Young LLP consider the implications of recent case law for wholesalers wishing to claim IBAs
What is an 'industrial building'? CAA 2001 s 274 tabulates the different types of 'qualifying trades' which have been unaltered in substance for many years.
This is an interesting example of an area of tax law in which while the legislation is relatively unchanging its practical interpretation needs to be fine-tuned every time a new case is heard.
This article will consider the 2005 case Maco Door & Window Hardware (UK) Ltd v HMRC SpC 508 and the previous significant case Bestway (Holdings) Ltd v Luff [1998] STC 357. We will focus in...

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