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

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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

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