Taxation

Capital allowances

Cobalt Data Centre 2 LLP and another v Commissioners of HMRC

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  • Supreme Court
  • 20 November 2024
  • Lord Briggs, Lord Sales, Lord Burrows, Lady Rose and Lord Richards
  • [2024] UKSC 40
Click here to read a transcript of Cobalt Data Centre 2 LLP and another v Commissioners of HM Revenue and Customs
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