Limited liability partnerships were entitled to enterprise zone allowances in part, and in addition, a claim for judicial review was allowed.

On 4 April 2011, the appellant limited liability partnerships (LLPs) acquired rights under a construction contract (the ‘Golden Contract’) entered into between, among others, a developer and a contractor. The Golden Contract related to construction works to be undertaken at a site that was (from February 1996 to 18 February 2006) within an enterprise zone.

In April 2011, the developer made substantial advance payments to the contractor. The appellants considered that these payments were made under the Golden Contract as an advance payment for construction works. Two data centres were constructed on the site. However, at no point since the appellants acquired their interests were the data centres let out.