Dundas Heritable Ltd (TC6476) Enquiries into capital allowances claim backfires. The taxpayer ran public houses and bars. Its tax return for the year to 31 March 2012, received by HMRC in February 2015, included a claim for capital allowances which should have been lodged by 31 March 2014. The return for the period to 31 March 2013, received by HMRC in November 2015, included a claim for capital allowances which should have been lodged by 31 March 2015. HMRC opened enquiries