THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS v MERSEY DOCKS AND HARBOUR COMPANY LIMITED [2026] UKUT 00417 (TCC)
Upper Tribunal Tax and Chancery decision of MR JUSTICE MELLOR and JUDGE JONATHAN CANNAN 28 October 2026
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Corporation tax – capital allowances – expenditure on the construction of a quay wall at the Port of Liverpool – whether expenditure on the provision of plant or machinery – if so, whether the expenditure is saved by section 23 CAA 2001, List C