No capital allowance

No capital allowance - 1995 - Times 11 December 1995, 33(1) .

"Attwood (Inspector of Taxes) v Anduff Car Wash Ltd" ChD 1 December 1995. A claim for capital allowances for car wash site and structures failed to qualify under Finance Act 1971 s41 and s44 now Capital Allowances Act 1990 s22 and s24. Premises test applied.


CAPITAL ALLOWANCES
CAR WASH
PLANT AND MACHINERY
PREMISES TEST