Capital allowances for planteria
Capital allowances for planteria
- 1995
- Estates Gazette Case Summaries (1995) EGCS 99(1) (17/6/95) .
"Gray (HMIT) v Seymour`s Garden Centre (Horticulture)" CA 26 May 1995. A planteria for the display of plants in a garden centre while keeping the plants under suitable conditions was not held to be plant for the purposes of claiming capital allowances.
BUSINESS
CAPITAL ALLOWANCES
COLD FRAMES
FINANCE ACT 1971 S41
FINANCE ACT 1971 S42
GARDEN CENTRES
"Gray (HMIT) v Seymour`s Garden Centre (Horticulture)" CA 26 May 1995. A planteria for the display of plants in a garden centre while keeping the plants under suitable conditions was not held to be plant for the purposes of claiming capital allowances.
BUSINESS
CAPITAL ALLOWANCES
COLD FRAMES
FINANCE ACT 1971 S41
FINANCE ACT 1971 S42
GARDEN CENTRES