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Groundhog Day - HMRC Loses Appeal To Upper Tax Tribunal: Late Capital Allowances Claim - Lovell Consulting
Further to our article titled ‘The Lazarus Impact – Making very Late Capital Allowances Claims’ where the First Tier Tax Tribunal allowed a pub company (the taxpayer) to file a very late capital allowances claim. HMRC appealed the First Tier Tax Tribunal’s decision at the Upper Tax Tribunal. The taxpayer won again and HMRC lost …