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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) >> Cheshire Cavity Storage 1 Ltd & Anor v Revenue and Customs [2021] UKUT 50 (TCC) (5 March 2021)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2021/50.html
Cite as: [2021] UKUT 50 (TCC), [2021] BTC 513, [2021] STI 1175, [2021] STC 675
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(1) Cheshire Cavity Storage 1 Limited and (2) EDF Energy (Gas Storage Hole House) Limited v Revenue and Customs [2021] UKUT 50 (TCC) (5 March 2021)
Capital Allowances-- gas storage cavities - whether plant - whether FTT misdirected itself on common law test of plant, [2019] UKFTT 498 (TC) - no - appeal dismissed
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