HL Judicial review – Capital allowances – Assurance given by local Inspector that capital allowances would be available under arrangements proposed by Enterprise Zone Property Unit Trust – Earlier letter from Revenue Head Office indicating that local level assurances would not be binding – Inspector’s assurance revoked by Head Office – Whether full and accurate disclosure by applicant for assurance – Whether Revenue bound by assurance – Whether withdrawal of assurance unfair as abuse of power – Capital Allowances Act 1990, s 10A.
[1994] UKHL TC – 66 – 587
Bailii
Capital Allowances Act 1990 10A
England and Wales
Corporation Tax
Updated: 10 January 2022; Ref: scu.559754
