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Supreme Court considers capital allowances on hydroelectric scheme (HMRC v SSE Generation)

Published on: 24 May 2023
Published by a LexisNexis Tax expert

Table of contents

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  • Case details

Article summary

Tax analysis: In SSE Generation, the Supreme Court dismissed HMRC’s appeal against the Court of Appeal’s decision that expenditure on various structures forming part of a hydro electric power generation scheme qualified for capital allowances as plant and machinery.

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