JD Wetherspoon (JDW) has lost its latest appeal to claim capital allowances for pub refurbishments in a slightly surreal tax tribunal which included detailed discussions about toilet cubicle partitions.
The pub group had already lost two appeals against decisions by HMRC in 1999 and 2003 to prevent it from claiming capital allowances for expenditure on the fitting out and refurbishing of some of its pubs.
The latest appeal - heard in the Upper Tribunal - JD Wetherspoon (JDW) v The Commissioners for Her Majesty’s Revenue and Customs (HMRC, FTC/05 & 83/2010, UKUT 42 - focused on whether items in the refurbishment of the Prince of Wales pub (parts of kitchens and toilets) could be included in a claim for allowances on plant or machinery.
About Nick Huber
I’m a specialist business journalist and have a particular interest in tax and technology.