Taxation

Capital allowances

Orsted West of Duddon Sands (UK) Ltd and others v Commissioners of HM Revenue and Customs 

Eileen O'GradyPrint

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  • Court of Appeal (Civil Division)
  • 17 March 2025
  • Newey and Zacaroli LJJ and Sir Launcelot Henderson
  • [2025] EWCA Civ 279
  • [2025] EGCS 48
Taxation – Corporation tax – Capital allowances – Appellants constructing and operating offshore windfarms – First-tier Tribunal concluding appellants entitled to capital allowances in relation to various studies before windfarms operational – Upper tribunal allowing appeal – Appellants appealing – Whether
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