Cheshire Cavity Storage 1 Ltd and EDF Energy (Gas Storage Hole House) Ltd v Revenue and Customs (Procedure : Other): FTTTx 1 Aug 2019

CAPITAL ALLOWANCES – gas cavities – whether plant – no – whether excluded from allowances under s 22 CAA -yes

Citations:

[2019] UKFTT 498 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 24 October 2022; Ref: scu.641312