Cobalt Data Centre 2 Llp Cobalt Data Centre 3 Llp v Revenue and Customs: UTTC 19 Nov 2020

INCOME TAX- Expenditure on relevant interest in a building – apportionment – amount qualifying for enterprise zone allowances

Citations:

[2020] UKUT 356 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 08 June 2022; Ref: scu.657040