Duddon Sands v HMRC (Gunfleet Sands)
Landmark Capital Allowances Case: Orsted West of Duddon Sands v HMRC (Gunfleet Sands)
A recent Court of Appeal ruling in Orsted West of Duddon Sands v HMRC has significant implications for businesses claiming capital allowances, particularly in the infrastructure and renewable energy sectors. The case revolved around whether preliminary studies and surveys carried out before […]
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