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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) >> Revenue and Customs v SSE Generation Ltd (CORPORATION TAX - capital allowances) [2019] UKUT 332 (TCC) (4 November 2019)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/332.html
Cite as: [2019] UKUT 332 (TCC)

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Revenue and Customs v SSE Generation Ltd: [2019] UKUT 332 (TCC) (4 November 2019)


CORPORATION TAX - capital allowances - eligibility of various structures of a hydroelectric power generation scheme for capital allowances - ss 11 and 21 to 23 Capital Allowances Act 2001.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2019/332.html