Taxation

Capital allowances

Commissioners of HM Revenue and Customs v SSE Generation Ltd

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  • Supreme Court
  • 17 May 2024
  • Lord Reed (P), Lord Briggs, Lord Hamblen, Lord Leggatt and Lord Stephens
  • [2023] UKSC 17
  • [2023] EGLR 26
Taxation – Capital allowances – Qualifying expenditure – Respondent claiming capital allowances on expenditure incurred when constructing hydro-electric power station – Issue arising as to eligibility of disputed items – Whether items constructed for collection and transmission of water to,
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