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JD Wetherspoon’s appeal in connection with capital allowances arising on refurbishing its public houses was heard by the Special Commissioners (SC657) in 2007.
They allowed the appeal in part but adjourned the decision to give the taxpayer and HMRC time if possible to agree the outstanding matters.
Unfortunately no agreement could be reached so the appeal came before the First-tier Tribunal. The parties had agreed two lists of items clear and unclear.
They requested formal agreement from the tribunal to the clear list (i.e. items they agreed upon) and further hearing of the unclear list. Examples of the tribunal’s conclusions follow.
With regard to splashbacks which appeared on the unclear list the tribunal decided that CAA 1990 s 66 allowances were allowable on the surface of the splashback e.g. tiling.
However the fully tiled wall or...
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