{"id":1863,"date":"2025-04-07T15:38:16","date_gmt":"2025-04-07T15:38:16","guid":{"rendered":"https:\/\/leyton.majjane.agency\/uk\/insights\/articles\/first-tier-tribunal-rules-in-favour-of-mersey-docks-on-57m-capital-allowances-claim\/"},"modified":"2026-06-16T17:21:11","modified_gmt":"2026-06-16T15:21:11","slug":"first-tier-tribunal-rules-in-favour-of-mersey-docks-on-57m-capital-allowances-claim","status":"publish","type":"article","link":"https:\/\/leyton.com\/uk\/insights\/articles\/first-tier-tribunal-rules-in-favour-of-mersey-docks-on-57m-capital-allowances-claim\/","title":{"rendered":"First Tier Tribunal Rules in Favour of Mersey Docks on \u00a357M Capital Allowances Claim"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1863\" class=\"elementor elementor-1863\" data-elementor-post-type=\"article\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50ff02e8 e-flex e-con-boxed e-con e-parent\" data-id=\"50ff02e8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-538f7815 elementor-widget elementor-widget-text-editor\" data-id=\"538f7815\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In a recent capital allowances case, The Mersey Docks and Harbour Company Limited secured a significant legal victory against HMRC at a First Tier Tribunal concerning capital allowances for the construction of a quay wall at the Port of Liverpool.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The case ([2024] UKFTT 001163 (TC)), centred on whether the \u00a357.13m expenditure, incurred in the appellants 31 March 2015 to 31 March 2018 accounting periods, on the construction of a quay wall at the container terminal, qualified for plant and machinery allowances (PMAs) under the CAA 2001.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC contended that the expenditure incurred would not be treated as expenditure on the provision of plant or machinery and therefore tax relief would be denied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The tribunal had to address three tests to reach its decision:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Identification of a distinct asset<\/li>\n\n\n\n<li>Did it function as plant or machinery<\/li>\n\n\n\n<li>Could the expenditure fall into any exclusions in s23<\/li>\n<\/ul>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w \"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    <li>Identification of a distinct asset<\/li><li>Did it function as plant or machinery<\/li><li>Could the expenditure fall into any exclusions in s23<\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">After appeal, it was found that the STS cranes, a key part of The Mersey Docks and Harbour Company Limited\u2019s trade, could not function without the quay wall. With all three tests being met, the quay wall was held to be a distinct item in which expenditure had been incurred on the provision of plant or machinery as defined in CAA 2001 s23, List C Item 1.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Our specialist team of capital allowances experts can provide advice and support to ensure you are making the most of capital allowances. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>If you enjoyed this article, you might also like:<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/leyton.com\/uk\/insights\/articles\/our-guide-to-capital-allowances\/\">Our guide to Capital Allowances<\/a><\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w \"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    <li><a href=\"https:\/\/majjane.leyton.com\/uk\/insights\/articles\/our-guide-to-capital-allowances\/\">Our guide to Capital Allowances<\/a><\/li>                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>In a recent capital allowances case, The Mersey Docks and Harbour Company Limited secured a significant legal victory against HMRC at a First Tier Tribunal concerning capital allowances for the construction of a quay wall at the Port of Liverpool. The case ([2024] UKFTT 001163 (TC)), centred on whether the \u00a357.13m expenditure, incurred in the [&hellip;]<\/p>\n","protected":false},"author":115,"featured_media":1940,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[109],"tags":[304,309],"expertise":[470],"class_list":["post-1863","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-capital-allowances","tag-ftt","tag-hmrc","expertise-capital-allowances"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>First Tier Tribunal Rules in Favour of Mersey Docks on \u00a357M Capital Allowances Claim - Leyton United Kingdom<\/title>\n<meta name=\"description\" content=\"The Mersey Docks and Harbour Company wins a key capital allowances case against HMRC, with the First Tier Tribunal ruling that its \u00a357M quay wall qualifies for plant and machinery allowances under CAA 2001.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/uk\/insights\/articles\/first-tier-tribunal-rules-in-favour-of-mersey-docks-on-57m-capital-allowances-claim\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"First Tier Tribunal Rules in Favour of Mersey Docks on \u00a357M Capital Allowances Claim\" \/>\n<meta property=\"og:description\" content=\"The Mersey Docks and Harbour Company wins a key capital allowances case against HMRC, with the First Tier Tribunal ruling that its \u00a357M quay wall qualifies for plant and machinery allowances under CAA 2001.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/uk\/insights\/articles\/first-tier-tribunal-rules-in-favour-of-mersey-docks-on-57m-capital-allowances-claim\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-16T15:21:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/9\/files\/2025\/04\/Website-articles-16.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1422\" \/>\n\t<meta property=\"og:image:height\" content=\"910\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leyton.com\\\/uk\\\/insights\\\/articles\\\/first-tier-tribunal-rules-in-favour-of-mersey-docks-on-57m-capital-allowances-claim\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/uk\\\/insights\\\/articles\\\/first-tier-tribunal-rules-in-favour-of-mersey-docks-on-57m-capital-allowances-claim\\\/\",\"name\":\"First Tier Tribunal Rules in Favour of Mersey Docks on \u00a357M Capital Allowances Claim - 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