Altrad Services Ltd & anr (respondents) v HM Revenue and Customs (appellant)
Tuesday 14 – Wednesday 15 May 2024
By Appellant’s Notice filed on 26 September 2022, HMRC appeal the decision of the Upper Tribunal dated 12 July 2022. The appeal is limited to: (a) Issue 1 of the Upper Tribunal’s decision by which the UT concluded that the Appellants “cease[d] to own” the relevant plant and machinery when they sold them to SGLJ for the purposes of section 61 of the Capital Allowances Act 2001 and (b) Issue 4 of the Upper Tribunal’s decision which held the Option Price fell within the definition of “QA” under section 70E Capital Allowances Act 2001.
View hearing:
Day 1
Day 2