David Goy QC and Aparna Nathan appeared for the Respondents

David Goldberg QC and Aparna Nathan appeared for the Respondents

Industrial Buildings Allowance. The taxpayer, which operated cash and carry warehouses, sought to obtain IBAs on the ground that the buildings were used “for the purposes of a...

Income tax. Schedule D. Farming / woodlands.

The taxpayer grew Christmas trees. On a nine-acre site, coniferous trees were planted: mainly Norway Spruce, but also two other species not...