Revenue and Customs Comrs v SSE Generation Ltd

Subject Matter

REVENUE — Corporation tax — Capital allowances — Taxpayer constructing and operating hydroelectric power generation scheme — Whether assets constructed for the purposes of the scheme being “plant” — Whether expenditure incurred “on the provision of plant” for purposes of calculating capital allowances — Whether “aqueduct”, “tunnel” or “pipeline”

[2019] UKUT 332 (TCC); [2020] STC 107, UT

REVENUE — Corporation tax — Capital allowances — Taxpayer company building hydro-electric power station — Items constructed for collection and transmission of water to, through and from power station — Whether qualifying for capital allowances on expenditure on provision of plant — Whether excluded from relief due to being “tunnel” or “aqueduct” — Proper approach where more than one ordinary meaning of statutory words — Capital Allowances Act 2001 (c 2), s 22, List B, item 1

[2023] UKSC 17; [2023] 1 WLR 1777; [2023] 3 All ER 623; [2023] STC 963; [2023] WLR(D) 228, SC(E)

Appellate History

Commentary

RPC Perspectives
SSE Generation – Taxpayer's capital allowances victory marred by procedural issue Case comment

UK Supreme Court Blog
New Judgment: Commissioners for His Majesty’s Revenue and Customs v SSE Generation Ltd [2023] UKSC 17 Case comment

RPC Perspectives
When is a 'tunnel' not a tunnel, for capital allowances purposes? Case comment