(1) GUNFLEET SANDS LIMITED (2) GUNFLEET SANDS II LIMITED (3) WALNEY (UK) OFFSHORE WINDFARMS LIMITED (4) ORSTED WEST OF DUDDON SANDS (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트橲 REVENUE AND CUSTOMS [2023] UKUT 00260 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Tracey Bowler on 26 October 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 27 October 2023

• Category: Tax
• Release date: 27 October 2023

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CORPORATION TAX 바카라 사이트� s11 Capital Allowances Act 2001 바카라 사이트� taxpayers designed and constructed offshore windfarms 바카라 사이트� FTT entitled to hold wind turbines and cables together were single item of plant 바카라 사이트� HMRC바카라 사이트檚 appeal dismissed 바카라 사이트� whether expenditure on environmental and technical studies qualified for allowance as expenditure 바카라 사이트渙n provision of plant바카라 사이트� 바카라 사이트� no 바카라 사이트� jurisdiction of the tribunal where HMRC had made the wrong amendment to a return 바카라 사이트� when an amount in a tax return is conclusively determined 바카라 사이트� Schedule 18 Finance Act 1998

Published 27 October 2023