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.

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.

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