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Contact with chambers should be made through the Practice Management Team. They are happy to discuss client requirements and provide further information on such matters as the expertise and experience of individual members, fees, working practices and languages spoken. We have members able to work in French, German, Italian, Spanish, Dutch, Swedish, Greek and Chinese (Mandarin).

Outside working hours, a member of our team is always available to be contacted on matters of an urgent nature. Contact should be made using the Chambers main number or email.

Visiting Twenty Essex: Our London premises welcome guests at No 23 Essex Street. Step-free access is available via Milford Lane, with elevator access to all floors in No 23.

Singapore office: For client enquiries please contact our Head of BD, Asia Pacific, Katie-Beth Jones, and for all other queries please contact Lynn Quek. Out-of-office-hours calls will automatically be diverted to our practice management team in London.

London

20 Essex Street
London
WC2R 3AL

[email protected]
t: +44 20 7842 1200

Singapore

28 Maxwell Road
#02-03 Maxwell Chambers Suites
Singapore 069120

[email protected]
t: +65 62257230

Contact

Contact with chambers should be made through the Practice Management Team. They are happy to discuss client requirements and provide further information on such matters as the expertise and experience of individual members, fees, working practices and languages spoken. We have members able to work in French, German, Italian, Spanish, Dutch, Swedish, Greek and Chinese (Mandarin).

Outside working hours, a member of our team is always available to be contacted on matters of an urgent nature. Contact should be made using the Chambers main number or email.

Visiting Twenty Essex: Our London premises welcome guests at No 23 Essex Street. Step-free access is available via Milford Lane, with elevator access to all floors in No 23.

Singapore office: For client enquiries please contact our Head of BD, Asia Pacific, Katie-Beth Jones, and for all other queries please contact Lynn Quek. Out-of-office-hours calls will automatically be diverted to our practice management team in London.

London

20 Essex Street
London
WC2R 3AL

[email protected]
t: +44 20 7842 1200

Singapore

28 Maxwell Road
#02-03 Maxwell Chambers Suites
Singapore 069120

[email protected]
t: +65 62257230

30/04/2026

Supreme Court delivers significant ruling on capital allowance status of studies and surveys in infrastructure projects

Angharad Parry KC recently acted for HMRC in a team with Elizabeth Wilson KC and Joshua Stevens (both of Pump Court Tax Chambers) in Orsted West of Duddon Sands (UK) Limited (now named Orsted Schroders Greencoat WODS Holdco Limited) and others v Commissioners for His Majesty’s Revenue and Customs [2026] UKSC 12, a case that is of profound significance for major infrastructure projects in this jurisdiction.

The Supreme Court unanimously decided that expenditure on multiple studies and surveys undertaken before construction of off-shore windfarms in UK waters did not qualify for plant and machinery capital allowances under Part 2 of the Capital Allowances Act 2001.

The studies and surveys included environmental surveys of flora, fauna and marine life, studies on the human environment, and metocean, geophysical and geotechnical studies. The Supreme Court had to decide whether these studies and surveys were “on the provision of plant” under s.11(4)(a) Capital Allowances Act 2001.

The Supreme Court found that the statutory provision should be narrowly construed. The expenditure on studies and surveys in this instance did not fall within, or even close to, the boundary for the statutory test.

Angharad brought her expertise from heavy industry and energy disputes to the counsel team, complementing the tax law specialisms of Elizabeth Wilson KC and Joshua Stevens.

Relevant members
Angharad Parry KC
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