(1) Cheshire Cavity Storage 1 Limited and (2) EDF Energy (Gas Storage Hole House) Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0050 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington and Judge Swami Raghavan on 5 March 2021.
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Capital Allowances–– gas storage cavities – whether plant – whether FTT misdirected itself on common law test of plant – no – appeal dismissed