Whether the taxpayers are entitled to EZAs (enterprise zone allowances) on the whole or part of the sums which they paid in order to obtain rights under contracts relating to the construction of buildings at the Cobalt Business Park in the Tyne Riverside Enterprise Zone.
Judges:
Lord Justice Lewison
Lord Justice Newey
And
Lady Justice Andrews
Citations:
[2022] EWCA Civ 1422
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 14 November 2022; Ref: scu.682303