Cobalt Data Centre 2 LLP Cobalt Data Centre 3 LLP v The Commissioners for HM Revenue and Customs: [2020] UKUT 0356 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Jonathan Richards on 17, 18 and 19 November 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
15 December 2020
Category:
Tax
Release date:
19 November 2020

Read full decision in Cobalt v HMRC

INCOME TAX– Expenditure on relevant interest in a building – apportionment – amount qualifying for enterprise zone allowances

Updates to this page

Published 15 December 2020

Related content