Next Distribution Limited, Next Group Plc and The Paige Group Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0227 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Richards on 23 May 2014.
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CORPORATION TAX 鈥� whether industrial buildings within s18 CAA 鈥� On facts 鈥� No 鈥� appeal dismissed.