1.0Courts and Tribunals Judiciaryhttps://www.judiciary.ukrich600338<blockquote class="wp-embedded-content" data-secret="Z22fSRAf1H"><a href="https://www.judiciary.uk/live-hearings/1-orsted-west-of-duddon-sands-uk-ltd-appellant-v-hm-revenue-and-customs-respondent-2-gunfleet-sands-ii-ltd-appellant-v-hm-revenue-and-cus/">(1) Orsted West of Duddon Sands (UK) Ltd (appellant) v HM Revenue and Customs (respondent) (2) Gunfleet Sands II Ltd (appellant) v HM Revenue and Customs (respondent) (3) Gunfleet Sands Ltd (appellant) v HM Revenue and Customs (respondent) (4) Walney (UK) Offshore Windfarms Ltd (appellant) v HM Revenue and Customs (respondent)</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.judiciary.uk/live-hearings/1-orsted-west-of-duddon-sands-uk-ltd-appellant-v-hm-revenue-and-customs-respondent-2-gunfleet-sands-ii-ltd-appellant-v-hm-revenue-and-cus/embed/#?secret=Z22fSRAf1H" width="600" height="338" title="“(1) Orsted West of Duddon Sands (UK) Ltd (appellant) v HM Revenue and Customs (respondent) (2) Gunfleet Sands II Ltd (appellant) v HM Revenue and Customs (respondent) (3) Gunfleet Sands Ltd (appellant) v HM Revenue and Customs (respondent) (4) Walney (UK) Offshore Windfarms Ltd (appellant) v HM Revenue and Customs (respondent)” — Courts and Tribunals Judiciary" data-secret="Z22fSRAf1H" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript"> /* <![CDATA[ */ /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); /* ]]> */ </script> Tuesday 4 – Thursday 6 February 2025 By separate Appellant’s Notices, filed on 11 January 2024, each of the Appellants appeal the Decision, dated 27 October 2023 of Judge Raghavan and Judge Bowler sitting in the Upper Tribunal (Tax and Chancery Chamber) in which the Upper Tribunal found that certain expenditure was not deductible from […]