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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) >> Urenco Chemplants Ltd & Anor v Revenue and Customs [2022] UKUT 22 (TCC) (28 January 2022)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2022/22.html
Cite as: [2022] BTC 503, [2022] UKUT 22 (TCC)
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(1) Urenco Chemplants Limited and (2) Urenco UK Limited v Revenue and Customs [2022] UKUT 22 (TCC) (28 January 2022)
CORPORATION TAX - capital allowances - expenditure on construction of a tails management facility at a nuclear site -whether items functioned as plant-application of functionality test in relevant business-whether expenditure on certain items was "on the provision of" plant-whether items which were otherwise plant were ineligible for allowances because they were buildings-whether any items which were buildings were saved by List C in section 23 Capital Allowances Act 2001
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