(1) Urenco Chemplants Limited and (2) Urenco UK Limited v The Commissioners for HM Revenue and Customs [2022] UKUT 00022 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Mellor and Judge Thomas Scott on 28 January 2022
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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
Published 31 January 2022