Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture) (a firm)

Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture) (a firm) - 1995 - Simon`s Tax Cases (1995) STC 706-711(6) .

CA 26 May 1995. Capital allowances - plant - apparatus used by taxpayer for purposes of business - planteria - glasshouse providing an environment in which plants from nurseries would remain in good condition until sale - whether `plant` - Finance Act 1971 s41. (Journal headnote)


CAPITAL ALLOWANCES
FINANCE ACT 1971 S41
GARDEN CENTRES