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The UK Supreme Court has unanimously dismissed an appeal by HM Revenue and Customs against a decision that items constructed for the collection and transmission of water through a hydroelectric power station in Fort Augustus were not tunnels or aqueducts for the purposes of the Capital Allowance Ac
The UK Supreme Court has unanimously dismissed an appeal by HM Revenue and Customs against a decision that items constructed for the collection and transmission of water through a hydroelectric power station in Fort Augustus were not tunnels or aqueducts for the purposes of the Capital Allowance Act
Welcome to the August edition of the UK Tax Round Up. August turned out to be not such a quiet month on the UK tax front. We have seen several important and technical case law...