Cobalt Data Centre 2 Llp and Cobalt Data Centre 3 Llp v Revenue and Customs: UTTC 15 Nov 2019

INCOME TAX- Whether appellants entitled to enterprise zone allowances – whether appellants carrying on a business with a view to profit – whether appellants had a legitimate expectation that HMRC would apply practice set out in correspondence.

Citations:

[2019] UKUT 342 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 October 2022; Ref: scu.646059