Next Distribution Limited, Next Group Plc and The Paige Group Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0227 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Richards on 23 May 2014.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 1 December 2016

• Category: Tax
• Release date: 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: [2014] UKUT 0227 (TCC).

CORPORATION TAX – whether industrial buildings within s18 CAA – On facts – No – appeal dismissed.

Published 1 December 2016