Source: All England Reporter
Publisher Citation: [2014] All ER (D) 299 (Jul)
Neutral Citation: [2014] EWCA Civ 1062
Court: Court of Appeal, Civil Division

Lord Justice Rimer, Lord Justice Patten and Lord Justice Kitchin

Representation Jonathan Peacock QC and Michael Ripley (instructed by Norton Rose Fulbright LLP) for the taxpayer.
  David Ewart QC, Raymond Hill and Stephanie Barrett (instructed by the Revenue and Customs Commissioners) for the Revenue.
Judgment Dates: 30 July 2014


Income tax - Corporation tax - Writing-down capital allowances - Revenue and Customs Commissioners amending taxpayer's corporation tax self-assessment denying claim for writing-down capital allowances - First-tier Tribunal (Tax Chamber) (FTT) allowing taxpayer's appeal and Upper Tribunal (Tax and Chancery Chamber) affirming decision - Parties appealing - Whether FTT properly construing legislation - Whether FTT properly determining taxpayer's main object - , , .

The Case

Income tax Corporation tax. The First-tier Tribunal (Tax Chamber) (the FTT) allowed the taxpayer's appeal against the Revenue and Customs Commissioners' amendment to its corporation tax self-assessment return. The Upper Tribunal (Tax and Chancery Chamber) dismissed the Revenue's appeal and the parties appealed against that decision. The Court of Appeal, Civil Division, held that the FTT had properly interpreted of the Capital Allowances Act 2001. However, there was a very real concern that the FTT had misdirected itself in its approach to the inquiry under that section and its decision was too unsafe to be allowed to stand.

Practice Areas

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