Angela Petty examines the Supreme Court decision in the Orsted West case and its practical implications for businesses.
The Supreme Court’s decision in Orsted West of Duddon Sands (UK) Ltd v Revenue and Customs [2026] UKSC 12 revisits a familiar capital allowances question but answers it in a way that is likely to reshape how many projects are analysed.
The issue was whether expenditure on studies and surveys undertaken in connection with offshore wind farms qualified as expenditure ‘on the provision of plant’ under CAA 2001, s 11.
Although the case concerned renewable energy
