Inmarsat Global Ltd v The Commissioners for HM Revenue and Customs [2021] UKUT 0059 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Adam Johnson and Judge Jonathan Richards on 9 to 11 February 2021
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CORPORATION TAX 鈥� capital allowances 鈥� provision of plant and machinery 鈥� s61(4) of Capital Allowances Act 1990 鈥� succession to trade 鈥� s78 of Capital Allowances Act 1990