In Orsted West of Duddon Sands (UK) Limited and others v Revenue and Customs [2026] UKSC 12 the Supreme Court considered whether costs incurred by Orsted group companies on environmental surveys and studies carried out during the planning and design of offshore windfarms qualified for capital allowances. During the course of planning and designing their windfarms, they spent considerable sums on surveys and studies investigating various aspects of the environment in which the windfarms would be constructed. These costs were claimed as qualifying capital expenditure “on the provision of plant”. The Court of Appeal decision was discussed in “Direct Tax Cases: Decisions from the UK Courts”, Irish Tax Review, 38/2 (2025).