Inmarsat Global Ltd v Commissioners for Her Majesty’s Revenue and Customs: CA 28 Jul 2022

Whether the appellant, Inmarsat Global Limited (‘Inmarsat’), is entitled to capital allowances on costs incurred by the International Maritime Satellite Organisation (‘IMSO’), to whose trade Inmarsat has succeeded, on the launch of certain satellites. The case raises questions as to the interpretation and application of sections 61(4) and 78 of the Capital Allowances Act 1990 (‘the 1990 Act’) and how those provisions interact.

Judges:

Lord Justice Underhill
(Vice-President of the Court of Appeal (Civil Division))
Lord Justice Newey
And
Lady Justice Whipple

Citations:

[2022] EWCA Civ 1076

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 04 August 2022; Ref: scu.679734