[2015] UKFTT 0401 (TC)

Judge Colin Bishopp, Judge Rachel Short

Decision released 14 August 2015

Corporation tax – Writing-down allowances – Ships – Capital Allowances Act 2001 (‘CAA 2001’), s. 123(4) – Whether obtaining of allowance ‘main object, or one of the main objects’ of the relevant transactions – Yes – Appeal dismissed.

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