Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture)
Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture)
- 1995
- Times 31 May 1995, 20(1) .
CA 26 May 1995. Expenditure incurred by a garden centre on construction of a plant house, in which to maintain plants in good condition until sold, did not qualify for a first year capital allowance.
CAPITAL ALLOWANCES ACT 1990
CAPITAL ALLOWANCES
CARR V SAYER
COLE BROS LTD V PHILLIPS
FINANCE ACT 1971
GARDEN CENTRES
GLASSHOUSES
GRAY (INSPECTOR OF TAXES) V SEYMOURS GARDEN CENTRE
HORTICULTURE
IRC V SCOTTISH AND NEWCASTLE BREWERIES LTD
NURSERIES
PLANT HOUSES
PLANT
PLANTERIA
WIMPY INTERNATIONAL LTD V WARLAND
CA 26 May 1995. Expenditure incurred by a garden centre on construction of a plant house, in which to maintain plants in good condition until sold, did not qualify for a first year capital allowance.
CAPITAL ALLOWANCES ACT 1990
CAPITAL ALLOWANCES
CARR V SAYER
COLE BROS LTD V PHILLIPS
FINANCE ACT 1971
GARDEN CENTRES
GLASSHOUSES
GRAY (INSPECTOR OF TAXES) V SEYMOURS GARDEN CENTRE
HORTICULTURE
IRC V SCOTTISH AND NEWCASTLE BREWERIES LTD
NURSERIES
PLANT HOUSES
PLANT
PLANTERIA
WIMPY INTERNATIONAL LTD V WARLAND