Upper Tribunal Tax and Chancery decision of Mr Justice Richards on 23 May 2014.
Read the full decision in Next Distribution Limited, Next Group Plc and The Paige Group Limited v The Commissioners for HM Revenue and Customs:  UKUT 0227 (TCC).
CORPORATION TAX – whether industrial buildings within s18 CAA – On facts – No –
Release date: 23 May 2014
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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