CORPORATION TAX – capital allowances – expenditure on construction of a tails management facility at a nuclear site -whether items functioned as plant-application of functionality test in relevant business-whether expenditure on certain items was ‘on the provision of’ plant-whether items which were otherwise plant were ineligible for allowances because they were buildings-whether any items which were buildings were saved by List C in section 23 Capital Allowances Act 2001
Citations:
[2022] UKUT 22 (TCC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 07 June 2022; Ref: scu.677612
