The Upper Tribunal’s decision to uphold the First-tier Tribunal's ruling in Astral creates opportunity, but also uncertainty regarding what counts as the construction of a new building. Graham Elliott (Withers) examines the issues
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
The Upper Tribunal’s decision to uphold the First-tier Tribunal's ruling in Astral creates opportunity, but also uncertainty regarding what counts as the construction of a new building. Graham Elliott (Withers) examines the issues
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: