Jonathan Levy and Andrew Watters LevyWatters discuss the ongoing saga of HMRC v Maco Door and Window Hardware
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.
Ups and downs
The Special Commissoner 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 Court of Appeal...
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Jonathan Levy and Andrew Watters LevyWatters discuss the ongoing saga of HMRC v Maco Door and Window Hardware
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.
Ups and downs
The Special Commissoner 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 Court of Appeal...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
