The Resource A golden contract

A golden contract

Label
A golden contract
Title
A golden contract
Creator
Subject
Language
eng
Summary
This article looks at a case where HMRC tried to reinterpret the availability of enterprise zone allowances in relation to buildings constructed under a 'golden contract'. Enterprise zones were designed to promote development in deprived areas through relaxed planning laws, relief from business rates, and tax reliefs to encourage private sector investments. The article concerns the case of Cobalt Data Centre 2 LLP and Cobalt Data Centre 3 LLP v HMRC [2019] UKUT 342 (TCC)
Citation source
In: Tax adviser. - Sutton. - (February 2020) ; p. 18-20
http://library.link/vocab/creatorName
Gordon, K.M
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • special tax zone
  • tax incentive
  • tax relief
  • private investment
Label
A golden contract
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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