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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs [2019] UKUT 342 (TCC) (15 November 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/342.html
Cite as: [2019] STI 1880, [2020] STC 23, [2019] BTC 529, [2019] UKUT 342 (TCC)
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Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v Revenue and Customs: [2019] UKUT 342 (TCC) (15 November 2019)
INCOME TAX- Whether appellants entitled to enterprise zone allowances - whether appellants carrying on a business with a view to profit - whether appellants had a legitimate expectation that HMRC would apply practice set out in correspondence.
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