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	United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs [2021] UKUT 100 (TCC) (28 April 2021) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/100.html Cite as: [2021] BTC 522, [2021] UKUT 100 (TCC), [2021] STI 1479, [2021] STC 1144

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Mark Shaw (as nominated member of TAL CPT Land Development Partnership LLP) v Revenue and Customs [2021] UKUT 100 (TCC) (28 April 2021)

INCOME TAX- industrial building allowances - buildings ceased to be used by previous owner and sold - new owner intended to let buildings but unable to find a suitable tenant-buildings sold without having been brought back into use -whether or not period of ownership amounted to a period of temporary disuse- ss 271,285 Capital Allowances Act 2001