Case law and tribunal decisions are how statutory interpretation evolves. It can reinforce long term views and sometimes challenge the settled status quo. It plays an essential role in informing all capital allowances advice and a summary of the most topical capital allowances tribunal decisions are summarised below. Grain silo and building facility tax win 10 January 2019 In the recent case of (1) STEPHEN MAY (2) STEPHEN MAY AND G MAY T/A S.C. MAY and THE COMMISSIONERS FOR H
