Inmarsat Global Ltd v The Commissioners for HM Revenue and Customs [2021] UKUT 0059 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Adam Johnson and Judge Jonathan Richards on 9 to 11 February 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 23 March 2021

• Category: Tax
• Release date: 23 March 2021

Read full decision in Inmarsart v HMRC

CORPORATION TAX – capital allowances – provision of plant and machinery – s61(4) of Capital Allowances Act 1990 – succession to trade – s78 of Capital Allowances Act 1990

Published 23 March 2021