(1) GUNFLEET SANDS LIMITED (2) GUNFLEET SANDS II LIMITED (3) WALNEY (UK) OFFSHORE WINDFARMS LIMITED (4) ORSTED WEST OF DUDDON SANDS (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00260 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Swami Raghavan and Judge Tracey Bowler on 26 October 2023

Read full decision in Gunfleets Sands Limited and others v HMRC final decision

CORPORATION TAX – s11 Capital Allowances Act 2001 – taxpayers designed and constructed offshore windfarms – FTT entitled to hold wind turbines and cables together were single item of plant – HMRC’s appeal dismissed – whether expenditure on environmental and technical studies qualified for allowance as expenditure “on provision of plant” – no – jurisdiction of the tribunal where HMRC had made the wrong amendment to a return – when an amount in a tax return is conclusively determined – Schedule 18 Finance Act 1998

Updates to this page

Published 27 October 2023