Altrad Services Ltd and Another v R & C Commissioners

Core Citations

REPORTED OPINION OF in

• [2022] STC 1359
• [2022] BTC 520

CONSIDERED in

• Altrad Services Ltd (Formerly Cape Industrial Services Ltd) v The Commissioners for HM Revenue and Customs

REFERRED in

• Altrad Services Ltd (Formerly Cape Industrial Services Ltd) v The Commissioners for HM Revenue and Customs

This document cites

• Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
• UBS AG and Another v Revenue and Customs Commissioners
• MacNiven v Westmoreland Investments Ltd
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• Stokes v Costain Property Investments Ltd



See all quotations

• Boss Holdings Ltd v Grosvenor West End Properties Ltd and Another; Mallett & Son (Antiques) Ltd v Same
• Barclays Mercantile Business Finance Ltd v Mawson (Inspector of Taxes)
• Sargaison v Roberts
• Capital Allowances Act 2001
• Finance Act 1971
• Finance Act 2011
• Capital Allowances Act 1990
• Hurstwood Properties (A) Ltd and Others v Rossendale Borough Council and another
• Balhousie Holdings Ltd v Revenue and Customs Commissioners