Shops fronts and tiles are not plant
Shops fronts and tiles are not plant
- 1988
- Financial Times 13/12/88 p24 .
In Wimpey International Ltd v Warland and Associated Restaurants Ltd v Warland, CA 2 December 1988, it was held that fixtures which function as part of a business premises retaining a separate identity are not ` plant ` for the purpose of capital allowance against tax.
In Wimpey International Ltd v Warland and Associated Restaurants Ltd v Warland, CA 2 December 1988, it was held that fixtures which function as part of a business premises retaining a separate identity are not ` plant ` for the purpose of capital allowance against tax.