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Maco Door — Raising the Bar for IBAs

Jonathan Levy and Andrew Watters of LevyWatters discuss the eagerly awaited High Court decision in HMRC v Maco Door and Window Hardware
The High Court has now given its eagerly awaited decision in HMRC v Maco Door and Window Hardware (UK) Ltd [2006] EWHC 1832 (Ch). Mr Justice Patten overturned the decision of a single Special Commissioner Mr John Avery Jones given on 25 October 2005 and allowed HMRC's appeal. The Special Commissioner had allowed the appellant's appeal against the refusal of its claim for industrial building allowances (IBAs) in respect of a warehouse with office and lecture room facilities at Eurolink Business Centre in Kent. The allowances were claimed for the accounting periods ending 31 December 1999 and 2000.
The facts

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