28 Jan 2022 [2022] UKUT 22 (TCC), UT (Mellor J, UT Judge Thomas Scott)
01 Dec 2022 [2022] EWCA Civ 1587; [2023] STC 54; [2022] WLR(D) 478, CA (Thirlwall, Arnold LJJ, Sir Launcelot Henderson)
13 Apr 2023 Permission to appeal to Supreme Court refused
REVENUE — Corporation tax — Capital allowances
REVENUE — Corporation tax — Capital allowances — Taxpayer constructing facility for treatment of toxic nuclear waste — Revenue disputing capital allowances claimed and issuing closure notices — Whether expenditure “on the provision of a building” — Whether statutory exceptions saving taxpayer from disqualification applying — Capital Allowances Act 2001 (c 2), ss 21, 23(3)
[2022] EWCA Civ 1587; [2023] STC 54; [2022] WLR(D) 478, CA
Statutes
Cases considered in: Urenco Chemplants Ltd v Revenue and Customs Comrs [2022] EWCA Civ 1587; [2023] STC 54; [2022] WLR(D) 478, CA
Revenue and Customs Comrs v SSE Generation Ltd [2021] EWCA Civ 105; [2021] STC 369, CA Considered
R (Ghai) v Newcastle City Council (Ramgharia Gurdwara, Hitchin intervening) [2010] EWCA Civ 59; [2011] QB 591; [2010] 3 WLR 737; [2010] PTSR 1003; [2010] 3 All ER 380; [2010] LGR 788; [2010] WLR (D) 36, CA Dicta of Lord Neuberger of Abbotsbury MR in paras 21–26, 33 considered.
Inco Europe Ltd v First Choice Distribution [2000] 1 WLR 586; [2000] 2 All ER 109; [2000] 1 All ER (Comm) 674; [2000] 1 Lloyd's Rep 467, HL(E) Applied
Carr v Sayer [1992] STC 396; (1992) 65 TC 15, Ch D Dicta of Sir Donald Nicholls V-C in p 23 considered.
Cases cited in: Urenco Chemplants Ltd v Revenue and Customs Comrs [2022] UKUT 22 (TCC), UT
Attwood v Anduff Car Wash Ltd [1997] STC 1167; 69 TC 575, CA
Ben-Odeco Ltd v Powlson [1978] 1 WLR 1093; [1978] 2 All ER 1111; [1978] STC 460; 52 TC 459, HL(E)
Benson v Yard Arm Club Ltd [1979] 1 WLR 347; [1979] 2 All ER 336; [1979] STC 266; 53 TC 67, CA
Bradley v London Electricity Plc [1996] STC 1054; (1996) 70 TC 155, Ch D
Carr v Sayer [1992] STC 396; (1992) 65 TC 15, Ch D
Cheshire Cavity Storage 1 Ltd v Revenue and Customs Comrs [2021] UKUT 50 (TCC); [2021] STC 675, UT (TCC)
Collector of Stamp Revenue v Arrowtown Assets Ltd [2003] HKCFA 46
Cooke v Beach Station Caravans Ltd [1974] 1 WLR 1398; [1974] 3 All ER 159; [1974] STC 402; 49 TC 514, Ch D
Council of Civil Service Unions v Minister for the Civil Service [1985] AC 374; [1984] 3 WLR 1174; [1985] ICR 14; [1984] 3 All ER 935, HL(E)
Cozens v Brutus [1973] AC 854; [1972] 3 WLR 521; [1972] 2 All ER 1297; 56 Cr App R 799, HL(E)
Degorce v Revenue and Customs Comrs [2017] EWCA Civ 1427; [2018] 4 WLR 79; [2017] STC 2226; [2017] WLR (D) 639; [2017] BTC 26; [2017] STI 2180, CA
Devon Waste Management Ltd v Revenue and Customs Comrs [2021] EWCA Civ 584; [2021] 4 WLR 89; [2021] STC 990; [2022] Env LR 1; [2021] WLR(D) 231, CA
Eclipse Film Partners (No 35) LLP v Revenue and Customs Comrs [2013] UKUT 639 (TCC); [2014] STC 1114, UT
Edwards v Bairstow [1956] AC 14; [1955] 3 WLR 410; [1955] 3 All ER 48; 36 TC 207, HL(E)
Embiricos v Revenue and Customs Comrs [2020] UKUT 370 (TCC); [2021] STC 201, UT
FAGE UK Ltd v Chobani UK Ltd [2014] EWCA Civ 5; [2014] FSR 29; [2014] ETMR 26; [2014] CN 90; [2014] CTLC 49, CA
Farrell v Alexander [1977] AC 59; [1976] 3 WLR 145; [1976] 2 All ER 721, HL(E)
Gray v Seymours Garden Centre (Horticulture) [1995] STC 706; The Times, 31 May 1995, CA
Inco Europe Ltd v First Choice Distribution [2000] 1 WLR 586; [2000] 2 All ER 109; [2000] 1 All ER (Comm) 674; [2000] 1 Lloyd's Rep 467, HL(E)
Inland Revenue Comrs v Barclay, Curle & Co Ltd [1969] 1 WLR 675
Inland Revenue Comrs v Barclay, Curle & Co Ltd [1969] 1 WLR 675; [1969] 1 All ER 732; [1969] 1 Lloyd's Rep 169; 45 TC 221, HL(Sc)
Inland Revenue Comrs v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322; [1982] 2 All ER 230; 55 TC 252, HL(Sc)
Inmarsat Global Ltd v Revenue and Customs Comrs [2021] UKUT 59 (TCC); [2021] STC 713, UT (TCC)
Jarrold v John Good & Sons Ltd [1963] 1 WLR 214; [1963] 1 All ER 141; 40 TC 681, CA
Pollen Estate Trustee Co Ltd v Revenue and Customs Comrs [2013] EWCA Civ 753; [2013] 1 WLR 3785; [2013] 3 All ER 742; [2013] STC 1479; [2013] WLR (D) 255, CA
R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754; [2019] 4 All ER 127; [2019] STC 926; [2019] WLR (D) 243; Case details, SC(E)
Revenue and Customs Comrs v London Clubs Management Ltd [2011] EWCA Civ 1323; [2012] STC 388, CA
Revenue and Customs Comrs v SSE Generation Ltd [2021] EWCA Civ 105; [2021] STC 369, CA
Schofield v R & H Hall Ltd [1975] STC 353; (1974) 49 TC 538, CA (NI)
Wimpy International Ltd v Warland [1989] STC 273; (1988) 61 TC 51, CA
Cases cited in: Urenco Chemplants Ltd v Revenue and Customs Comrs [2022] EWCA Civ 1587; [2023] STC 54; [2022] WLR(D) 478, CA
Attwood (Inspector of Taxes) v Anduff Car Wash Ltd [1997] STC 1167 (CA)
Ben-Odeco Ltd v Powlson [1978] 1 WLR 1093; [1978] 2 All ER 1111; [1978] STC 460; 52 TC 459, HL(E)
Benson v Yard Arm Club Ltd [1979] 1 WLR 347; [1979] 2 All ER 336; [1979] STC 266; 53 TC 67, CA
Bradley v London Electricity Plc [1996] STC 1054; (1996) 70 TC 155, Ch D
Carr v Sayer [1992] STC 396; (1992) 65 TC 15, Ch D
Cheshire Cavity Storage 1 Ltd v Revenue and Customs Comrs [2022] EWCA Civ 305; [2022] STC 622, CA
Cooke v Beach Station Caravans Ltd [1974] 1 WLR 1398; [1974] 3 All ER 159; [1974] STC 402; 49 TC 514, Ch D
Edwards v Bairstow [1957] AC 14
Farrell v Alexander [1977] AC 59; [1976] 3 WLR 145; [1976] 2 All ER 721, HL(E)
Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture) [1995] STC 706 (CA)
In re Sprintroom Ltd [2019] EWCA Civ 932; [2019] 2 BCLC 617, CA
Inco Europe Ltd v First Choice Distribution [2000] 1 WLR 586; [2000] 2 All ER 109; [2000] 1 All ER (Comm) 674; [2000] 1 Lloyd's Rep 467, HL(E)
Inland Revenue Comrs v Barclay, Curle & Co Ltd [1969] 1 WLR 675
Inland Revenue Comrs v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322; [1982] 2 All ER 230; 55 TC 252, HL(Sc)
Inmarsat Global Ltd v Revenue and Customs Comrs [2022] EWCA Civ 1076; [2022] STC 1426; [2022] WLR(D) 337, CA
Inmarsat Global Ltd v Revenue and Customs Comrs [2021] UKUT 59 (TCC); [2021] STC 713, UT (TCC)
Jones v Wrotham Park Settled Estates [1980] AC 74; [1978] 3 WLR 585; [1978] 3 All ER 527, CA
Luke v Inland Revenue Comrs [1963] AC 557; [1963] 2 WLR 559; [1963] 1 All ER 655; 40 TC 630, HL(Sc)
Moir v Williams [1892] 1 QB 264, CA
NCL Investments Ltd v Revenue and Customs Comrs [2022] UKSC 9; [2022] 1 WLR 1829; [2022] 4 All ER 527; [2022] STC 599, SC(E)
Pollen Estate Trustee Co Ltd v Revenue and Customs Comrs [2013] EWCA Civ 753; [2013] 1 WLR 3785; [2013] 3 All ER 742; [2013] STC 1479; [2013] WLR (D) 255, CA
Procter & Gamble UK v Revenue and Customs Comrs [2009] EWCA Civ 407; [2009] STC 1990, CA
R (Derry) v Revenue and Customs Comrs [2019] UKSC 19; [2019] 1 WLR 2754; [2019] 4 All ER 127; [2019] STC 926; [2019] WLR (D) 243; Case details, SC(E)
R (Ghai) v Newcastle City Council (Ramgharia Gurdwara, Hitchin intervening) [2009] EWHC 978 (Admin); [2010] EWHC 978 (Admin); [2011] QB 591; [2010] 3 WLR 737; [2010] PTSR 1003; [2009] WLR (D) 151, QBD
R (Ghai) v Newcastle City Council (Ramgharia Gurdwara, Hitchin intervening) [2010] EWCA Civ 59; [2011] QB 591; [2010] 3 WLR 737; [2010] PTSR 1003; [2010] 3 All ER 380; [2010] LGR 788; [2010] WLR (D) 36, CA
R (Project for the Registration of Children as British Citizens) v Secretary of State for the Home Department [2022] UKSC 3; [2023] AC 255; [2022] 2 WLR 343; [2022] 4 All ER 95; [2022] INLR 189; [2022] WLR(D) 65, SC(E)
Revenue and Customs Comrs v SSE Generation Ltd [2021] EWCA Civ 105; [2021] STC 369, CA
Revenue and Customs Comrs v SSE Generation Ltd [2019] UKUT 332 (TCC); [2020] STC 107, UT
Schofield (Inspector of Taxes) v R & H Hall Ltd [1975] NI 12
Schofield v R & H Hall Ltd [1975] STC 353; (1974) 49 TC 538, CA (NI)
Shove v Lingfield Park 1991 Ltd [2004] EWCA Civ 391; [2004] STC 805, CA
Wangaratta Woollen Mills Ltd v Federal Commissioner of Taxation [1969] 119 CLR 1
Wimpy International Ltd v Warland [1988] STC 149; (1988) 61 TC 51, Ch D
Wimpy International Ltd v Warland [1989] STC 273; (1988) 61 TC 51, CA
Cases citing: Urenco Chemplants Ltd v Revenue and Customs Comrs [2022] EWCA Civ 1587; [2023] STC 54; [2022] WLR(D) 478, CA
Acorn Venture Ltd v The Commissioners for HMRC [2023] UKFTT 995 (TC), FTT
Gunfleet Sands Ltd v Revenue and Customs Comrs [2023] UKUT 260 (TCC); [2024] STC 177, UT
Revenue and Customs Comrs v SSE Generation Ltd [2023] UKSC 17; [2023] 1 WLR 1777; [2023] 3 All ER 623; [2023] STC 963; [2023] WLR(D) 228, SC(E)
RPC Perspectives
Expenditure incurred on the construction of a nuclear deconversion facility did not qualify for capital allowances
Case comment
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