United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Next Distribution Ltd & Ors v Revenue And Customs [2014] UKUT 227 (TCC) (23 May 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/227.html
Cite as: [2014] UKUT 227 (TCC), [2014] BTC 516, [2014] STI 2229, [2014] STC 2682, 82 TC 288

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Next Distribution Ltd & Ors v Revenue And Customs [2014] UKUT 227 (TCC) (23 May 2014)

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

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