(1) Urenco Chemplants Limited and (2) Urenco UK Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00022 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mellor and Judge Thomas Scott on 28 January 2022
Read full decision in
CORPORATION TAX 鈥� capital allowances 鈥� expenditure on construction of a tails management facility at a nuclear site 鈥搘hether items functioned as plant鈥攁pplication of functionality test in relevant business鈥攚hether expenditure on certain items was 鈥渙n the provision of鈥� plant鈥攚hether items which were otherwise plant were ineligible for allowances because they were buildings鈥攚hether any items which were buildings were saved by List C in section 23 Capital Allowances Act 2001
Updates to this page
Published 31 January 2022