- Published: 3rd March 2015
The decision has been released in the case of Bowerswood House Retirement Home Ltd v HMRC  UKFTT 94 (TC).
The case concerned the treatment of a conservatory-type enclosure for a swimming pool at a retirement care home in the north of England. The fundamental approach of the Tribunal was never in much doubt (especially as the first recorded fact was that “the appellant did not rely on any evidence”!) but there were some interesting discussions along the way. The case also brings out some important issues in relation to the whole approach to apportionments when buying an existing property.
Read more ...