Northern Gas Networks Limited v The Commissioners for HM Revenue and Customs [2021] UKUT 0157 (TCC)

JurisdictionUK Non-devolved
JudgeMr Justice Meade,Judge Jonathan Richards
Neutral Citation[2021] UKUT 0157 (TCC)
Subject Matter1 July 2021
CourtUpper Tribunal (Tax and Chancery Chamber)
Published date01 July 2021
[2021] UKUT 0157 (TCC)
Appeal number: UT/2020/0066 (V)
CORPORATION TAX Land remediation relief appeal dismissed
UPPER TRIBUNAL
(TAX AND CHANCERY CHAMBER)
NORTHERN GAS NETWORKS LIMITED
Appellant
-and-
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS
Respondents
Sitting in public by way of remote video hearing treated as taking place at The Royal
Courts of Justice, Rolls Building, Fetter Lane, London on 22 June 2021
Jonathan Peacock QC, instructed by Enyo Law LLP for the Appellant
David Yates QC, instructed by General Counsel and Solicitor for Her Majesty’s Revenue
& Customs, for the Respondents
© CROWN COPYRIGHT 2021
TRIBUNAL:
MR JUSTICE MEADE
JUDGE JONATHAN RICHARDS

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