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Tax, PropertyTuesday 11 April 2023

Court of Appeal hands down important judgment in business premises renovation allowances case

The Court of Appeal has handed down judgment in the case of London Luton BPRA Property Fund LLP v HMRC [2023] EWCA Civ 362.

The case concerns the availability of business premises renovation allowances, a form of capital allowances, under the Capital Allowances Act 2001, in relation to the conversion of a property into a hotel situated near Luton airport. The case is the first occasion on which the Court of Appeal has considered the legislation in question, which applies in respect of numerous commercial property developments up and down the country.

Jonathan Davey KC acted for the successful appellants, HMRC, along with John Brinsmead-Stockham KC, Nicholas Macklam and Sam Chandler.

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