Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v The Commissioners for HM Revenue and Customs:[2019] UKUT 0342 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Richards on 15 November 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
15 November 2019
Category:
Tax
Release date:
15 November 2019

Read the full decision in Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v The Commissioners for HM Revenue and Customs:[2019] UKUT 0342 (TCC) .

INCOME TAX– Whether appellants entitled to enterprise zone allowances – whether appellants carrying on a business with a view to profit – whether appellants had a legitimate expectation that HMRC would apply practice set out in correspondence.

Published 15 November 2019