Urenco Chemplants Ltd and Another v Revenue and Customs (Corporation Tax – Capital Allowances): FTTTx 7 Aug 2019

Corporation tax – capital allowances – ss11, 21, 23 Capital Allowances Act 2001 – expenditure on construction of a tails management facility at a nuclear site – identification of the assets – whether the assets function as plant – whether any of the expenditure is on the provision of a building within s21 CAA 2001 – if so, whether any of the expenditure is saved by List C s23 CAA 2001 – appeal dismissed

Citations:

[2019] UKFTT 522 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 01 November 2022; Ref: scu.641359