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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 Cobalt Data Centre 3 LLP v Revenue and Customs: [2020] UKUT 356 (TCC) (19 November 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/356.html
Cite as: [2021] BTC 501, [2020] UKUT 356 (TCC)
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Cobalt Data Centre 2 LLP Cobalt Data Centre 3 LLP v Revenue and Customs: [2020] UKUT 356 (TCC) (19 November 2020)
INCOME TAX- Expenditure on relevant interest in a building - apportionment - amount qualifying for enterprise zone allowances
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