Wetherspoons had claimed it could offset some of the cost of renovating two
of its pubs against its tax bill, using the current system of capital
allowances, The Daily Telegraph reports.
Part of the pubs’ tax-deductible improvements were the partition dividers in
its toilets and Wetherspoons argued these were additional and not part of the
premises and therefore qualified as fixtures under the existing plant and
machinery allowance rules.
HMRC disagreed. But a tribunal of special tax commissioners, having examined
documents in seven ring binders and visited both pubs in question – Prince of
Wales and the First Post – found in Wetherspoons’ favour. However, an attempt by
Wetherspoons to write down the cost of decorative panelling in the pubs was
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