LEGAL REVIEW: Vivo Energy wins case against URA as court confirms rent paid in respect of leases as an allowable deduction This article focuses on the recent decision of the commercial court following an appeal by Vivo Energy against URA. The key point of contention was whether rent is a capital or revenue expenditure to which the judge found that it is a revenue expenditure and therefore an allowable deduction. Below I analyze and give my opinion on the decision.