MATEIDES BUSINESS TAPER RELIEF ISSUE

摘要

In Mr Andreas Mateides & Anor v Revenue & Customs [2013] UKFTT 347 (TC), a couple trading in partnership purchased a four-bedroomed house in 1988. They claimed business asset taper relief on the disposal of the property in 2006, on the basis that the house had partly been used for storage and partly as accommodation for specialist workers and for nurses.HMRC accepted the claim for business asset taper relief for the two years when it had been used to accommodate specialist workers, but rejected the remainder of the claim. The FIT dismissed the couple's appeal against HMRC's decision.