A former church was a qualifying building for business premises renovation allowance purposes, as it was last used for the purposes of a trade, profession or vocation.
The appellant, a property leasing company, appealed against the refusal by HM Revenue and Customs (HMRC) to allow a claim for business premises renovation allowance (BPRA) under CAA 2001, s 360A for the periods ended 30 September 2011 and 2012, and 31 December 2012.
The issue for the First-tier Tribunal (FTT) to decide was whether a derelict former church that was purchased and partially redeveloped by the appellant had last been used for the purposes of a trade, profession or vocation (within CAA 2001, s 360C(1)(c)).
The appellant carried out a refurbishment of the church, and converted it into a restaurant. The church had previously been occupied by the Wesleyan Reform Union (WRU), which had a Constitution and a Confession of Faith.
