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Case Law – Gunfleet Sands v HMRC New Ruling
A Court of Appeal hearing on the Gunfleet Sands v HMRC case has given rise to substantial additional tax reliefs on costs, previously interpreted as non qualifying for Capital Allowances by the First-Tier Tribunal.
Case Law – Mersey Docks & Harbour Company v HMRC
HMRC continue to raise enquiries and to disallow items of plant that could be used for a claimant’s trade. This case relates to the quay wall at the Port of Liverpool