The Commissioners for HM Revenue and Customs v SSE Generation Ltd: [2019] UKUT 0332 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Herrington and Judge Brannan on 4 November 2019.
Read the full decision in
.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.