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Tower MCashback LLP 1 v Revenue and Customs Commissioners

[2011] UKSC 19
JurisdictionUnited Kingdom
CourtSupreme Court of the United Kingdom
Year2011
StatusBinding authority

Key Principle

The Supreme Court held that expenditure on software licences was not qualifying expenditure for capital allowances because the scheme was a tax avoidance arrangement without genuine commercial substance.

Area of Law

tax

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HMRC v Tooth [2021] UKSC 17
Test Claimants in the FII Group Litigation v HMRC [2021] UKSC 31
Prudential Assurance Co Ltd v Revenue and Customs Commissioners [2018] UKSC 39

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