This is the decision of the Court of Appeal in the case which was formerly known as Gunfleet Sands. It concerns capital allowances, in particular whether or not capital allowances were available on studies and surveys carried out before a number of offshore wind farms became operational. The FTT had found that some of the expenditure qualified, but the UT had held that none of it did.
The Court of Appeal undertook an extensive review of the case law, concentrating on the true meaning of the key words 鈥榦n the provision of鈥�. It held that the UT had taken too narrow a view of the phrase and decided that most of the expenditure on preliminary studies, etc was eligible for capital allowances. The decision needs to be read in full, but the key paragraph is 76:
鈥淒rawing some threads together, it is clear, I think, that expenditure will not qualify for capital allowances under section 11 of CAA 2001 unless it related to plant or machinery which was in
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