Weekly case highlights ― 28 June 2021

Produced by Tolley
Weekly case highlights ― 28 June 2021

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Weekly case highlights ― 28 June 2021
  • Business tax
  • London Luton Hotel Bpra Property Fund LLP v HMRC
  • Employment tax
  • The Independent Workers Union of Great Britain v The Central Arbitration Committee and Another
  • VAT
  • HMRC v Alan McCord T/A Hi-Octane Imports

Weekly case highlights ― 28 June 2021

These are our brief notes and thoughts on cases published in the last week or so which caught our eye and are likely to be of particular interest to tax practitioners. Full case reports and commentary on most of these cases will be included within our normal reference sources in the coming weeks.

Business tax

London Luton Hotel Bpra Property Fund LLP v HMRC

Enhanced capital allowances are available for expenditure on the renovation of certain buildings which have been disused for a period of at least 12 months. This case concerns the conversion of the former flight training centre near Luton Airport into a hotel. As usual, in large projects such as this, the financing arrangements were complex and the dispute was essentially about whether the total package of expenditure was eligible or whether

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