The Supreme Court has granted the appellants permission to appeal in the following tax cases:
Centrica Overseas Holdings Ltd v HMRC [2022] EWCA Civ 1520 (deductions for management expenses disallowed as capital expenditure); and
R (on the application of Cobalt Data Centre 2 LLP and another) v HMRC [2022] EWCA Civ 1422 (enhanced capital allowances for construction of buildings in enterprise zones refused on grounds that expenditure was not incurred under a contract signed before expiry of the particular enterprise zone).
Permission to appeal in the following tax case has been refused, meaning the Court of Appeal decision becomes final:
Urenco Chemplants Ltd and another v HMRC [2022] EWCA Civ 1587 (capital allowances for expenditure on nuclear decommissioning plant refused on grounds that the plant in question formed part of the premises).
The Supreme Court has granted the appellants permission to appeal in the following tax cases:
Centrica Overseas Holdings Ltd v HMRC [2022] EWCA Civ 1520 (deductions for management expenses disallowed as capital expenditure); and
R (on the application of Cobalt Data Centre 2 LLP and another) v HMRC [2022] EWCA Civ 1422 (enhanced capital allowances for construction of buildings in enterprise zones refused on grounds that expenditure was not incurred under a contract signed before expiry of the particular enterprise zone).
Permission to appeal in the following tax case has been refused, meaning the Court of Appeal decision becomes final:
Urenco Chemplants Ltd and another v HMRC [2022] EWCA Civ 1587 (capital allowances for expenditure on nuclear decommissioning plant refused on grounds that the plant in question formed part of the premises).
