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Plant after Wimpy

Rayney, P.

Plant after Wimpy - 1989 - Accountancy 104(1153) September 1989, 94-96(2) .

Explores the dilemma as to what constitutes plant for capital allowances . Refers among others to the cases Wimpy International Ltd v Warland CA 1989 STC 273, and IRC v Scottish and Newcastle Breweries Ltd 1982 STC 296.

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