Cape Industrial Services Ltd and Another v Revenue and Customs (Corporation Tax – On A Purposive Construction of S 11): FTTTx 23 Mar 2020

CORPORATION TAX – on a purposive construction of s 11, s 61, s 67, s 70A to 70E CAA 2001 were the appellants entitled to additional writing down capital allowances – no – appeal dismissed

Citations:

[2020] UKFTT 162 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 26 November 2022; Ref: scu.650678