In R & C Commrs v SSE Generation Ltd [2019] UKUT 0332 (TCC), the Upper Tribunal (‘UT’) held that expenditure incurred on certain structures in a hydroelectric power plant qualified for plant and machinery capital allowances, upholding the decision of the First-Tier Tribunal (‘FTT’), although correcting it on certain points of law.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.