(1) Cheshire Cavity Storage 1 Limited and (2) EDF Energy (Gas Storage Hole House) Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0050 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Swami Raghavan on 5 March 2021.
Read full decision in
Capital Allowances鈥撯�� gas storage cavities 鈥� whether plant 鈥� whether FTT misdirected itself on common law test of plant 鈥� no 鈥� appeal dismissed
Updates to this page
Published 8 March 2021