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Underground Gas Storage Cavities & Capital Allowances - Lovell Consulting
CHESHIRE CAVITY STORAGE 1 LIMITED and EDF ENERGY (GAS STORAGE HOLE HOUSE) LIMITED V HMRC [2019] FIRST TIER TRIBUNAL TAX CHAMBER (FTT) Background Both appellants were companies in the EDF Energy PLC Corporate Group and they operate gas storage facilities on adjoining site is Cheshire. The Companies used underground cavities filled with brine to store …