Capital Allowances Case: SSE Generation Limited v The Commissioners for HMRC
UPPER TIER TRIBUNAL TAX CHAMBER
There have been a run of cases heard before the courts
relating to civil and structural works, with debate about what constitutes a
structure as opposed to plant.
In August 2019, the FTT heard The Cheshire Cavity Storage 1
Limited v Anor case. This concerned a
taxpayer who operates gas storage facilities and created […]