Tower Mcashback Llp and Another v HM Revenue and Customs: ChD 13 Oct 2008

The court considered the availablilty of a first year allowance for the full first year expenditure on software licence agreements. The revenue sought to bring new points on appeal.
Held: The LLPs’ appeals on the procedural issue as to the re-opening of the assessments was allowed. Henderson J set out also why he would have allowed the taxpayer’s appeal as to the claimaing of the allowance.


Henderson J


[2008] EWHC 2387 (Ch), [2008] BTC 805, [2008] STI 2249, [2008] STC 3366




Capital Allowances Act 2001 45, Taxes Management Act 1970


England and Wales


Appeal fromTower MCashback Llp1 and Llp2 v Revenue and Customs SCIT 19-Jul-2007
SCIT Capital expenditure on software – whether HMRC can raise additional contentions in an appeal beyond those indicated in the Closure Notice – whether expenditure was incurred pursuant to an unconditional . .

Cited by:

Appeal fromRevenue and Customs v Tower MCashback Llp 1 and Another CA 2-Feb-2010
The taxpayer had sought to set off the entire cost of software licences against tax in the year of purchase, and challenged the re-opening of tax assessments after their closure by the Revenue. The Revenue appealed.
Held: The Revenue could . .
At ChDRevenue and Customs v Tower MCashback Llp 1 and Another SC 11-May-2011
No re-opening after closure notices
The taxpayer had purchased software licences (SLA), and set out to claim the full cost against its tax liabiilities under the 2001 Act in the first year. The taxpayer said that after the Revenue had issued closure notices, it was not able to re-open . .
Lists of cited by and citing cases may be incomplete.

Income Tax, Taxes Management

Updated: 19 July 2022; Ref: scu.276838