Revenue and Customs v SSE Generation Ltd: UTTC 4 Nov 2019

Corporation Tax – Capital Allowances- eligibility of various structures of a hydroelectric power generation scheme for capital allowances – ss 11 and 21 to 23 Capital Allowances Act 2001.

Citations:

[2019] UKUT 332 (TCC)

Links:

Bailii

Statutes:

Capital Allowances Act 2001

Jurisdiction:

England and Wales

Corporation Tax

Updated: 01 September 2022; Ref: scu.643800