Supreme Court - Updates Case Progress - Decision Imminent
Capital Allowances Update
Supreme Court has updated the Case Status
Judgement Date now set for Wednesday 15 April 2026
The judgement in the highly anticipated Capital Allowances case of Orsted West of Duddon Sands (UK) Limited and others v HMRC - colloquially known as the 'Gunfleet Sands case' - has had its judgement date scheduled for Wednesday 15 April 2026.
This is one of a couple of key capital allowances cases through the courts at the moment. This case receiving its judgement from the highest UK Court on whether pre-development costs (certain design studies and reports) are inside (or outside?) the scope of "expenditure on the provision of plant and machinery".
Having sat in court listening to the first day of the hearing, and in line with general industry expectation since the appeal by HMRC, it would be surprising that this judgement was not in favour of the taxpayer next week.
Watch this space...
Next Steps
If you would like to discuss any property tax matters or specific queries relating to the above information, then please do contact the team on 0345 230 6450 or [email protected]. We look forward to speaking with you soon.