Skip to main content

UK: Costs incurred in constructing quay wall eligible for plant and machinery allowances (First-tier Tribunal decision)

Recent court decision

Share
January 22, 2025

The First-tier Tribunal held that costs incurred in constructing a quay wall—part of a new deep-water container terminal—qualified as a distinct asset eligible for plant and machinery allowances.

Read a January 2025 report prepared by the KPMG member firm in the UK

    Thank you!

    Thank you for contacting KPMG. We will respond to you as soon as possible.

    Contact KPMG

    Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
    All fields with an asterisk (*) are required.

    Job seekers

    Visit our careers section or search our jobs database.

    Submit RFP

    Use the RFP submission form to detail the services KPMG can help assist you with.

    Office locations

    International hotline

    You can confidentially report concerns to the KPMG International hotline

    Press contacts

    Do you need to speak with our Press Office? Here's how to get in touch.

    Headline