Information between 1st May 2023 - 25th January 2026
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| Non-Departmental Publications - News and Communications |
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Oct. 27 2023
Upper Tribunal (Tax and Chancery Chamber) Source Page: (1) GUNFLEET SANDS LIMITED (2) GUNFLEET SANDS II LIMITED (3) WALNEY (UK) OFFSHORE WINDFARMS LIMITED (4) ORSTED WEST OF DUDDON SANDS (UK) LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00260 (TCC) Document: Gunfleets Sands Limited and others v HMRC final decision (PDF) News and Communications Found: The House of Lords dismissed the taxpayers’ appeal (Lord Salmon dissenting) holding that the expenditure |