The Commissioners for HM Revenue and Customs v SSE Generation Ltd: [2019] UKUT 0332 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Brannan on 4 November 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
4 November 2019
Category:
Tax
Release date:
4 November 2019

Read the full decision in The Commissioners for HM Revenue and Customs v SSE Generation Ltd: [2019] UKUT 0332 (TCC).

CORPORATION TAX – capital allowances - eligibility of various structures of a hydroelectric power generation scheme for capital allowances - ss 11 and 21 to 23 Capital Allowances Act 2001.

Published 4 November 2019

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