Cobalt Data Centre 2 LLP Cobalt Data Centre 3 LLP v The Commissioners for HM Revenue and Customs: [2020] UKUT 0356 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Jonathan Richards on 17, 18 and 19 November 2020.
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INCOME TAX– Expenditure on relevant interest in a building – apportionment – amount qualifying for enterprise zone allowances
Published 15 December 2020