Cobalt Data Centre 2 LLP Cobalt Data Centre 3 LLP v The Commissioners for HM Revenue and Customs: [2020] UKUT 0356 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Zacaroli and Judge Jonathan Richards on 17, 18 and 19 November 2020.
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INCOME TAX鈥� Expenditure on relevant interest in a building 鈥� apportionment 鈥� amount qualifying for enterprise zone allowances
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Published 15 December 2020