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.
Lord Justice Underhill
(Vice-President of the Court of Appeal (Civil Division))
Lord Justice Newey
Lady Justice Whipple
 EWCA Civ 1076
England and Wales
Updated: 04 August 2022; Ref: scu.679734