Premises test for capital allowances
Premises test for capital allowances
- 1992
- Estates Gazette Case Summaries (1992) EGCS 91 (4/7/92) (2) .
"King (HM Inspector of Taxes) v Bridisco Ltd"; "Hunt (HM Inspector of Taxes) v Henry Quick Ltd" ChD 22 June 1992. Two appeals by the Revenue claiming that mezzanine floors and lighting underneath them became part of the premises. The appeal was allowed in respect of the lighting only.
CAPITAL ALLOWANCES
LIGHTING
MEZZANINE FLOORS
PLANT
WAREHOUSES
"King (HM Inspector of Taxes) v Bridisco Ltd"; "Hunt (HM Inspector of Taxes) v Henry Quick Ltd" ChD 22 June 1992. Two appeals by the Revenue claiming that mezzanine floors and lighting underneath them became part of the premises. The appeal was allowed in respect of the lighting only.
CAPITAL ALLOWANCES
LIGHTING
MEZZANINE FLOORS
PLANT
WAREHOUSES