Capital allowances
Capital allowances
- 1992
- Estates Gazette Case Summaries 1992 EGCS 59(2) (25/4/92) .
"Carr (HMIT) v Sayer and another" ChD 2 April 1992, concerned a claim for capital allowances on expenditure for immovable kennels and other facilities. The Commissioner`s ruling that the taxpayer was entitled to capital allowances on expenditure as plant was dismissed as kennels qualified as purpose built buildings. The same principle applied to temporary kennels. Crown`s appeal allowed.
CAPITAL ALLOWANCES ACT 1968
KENNELS
PLANT
"Carr (HMIT) v Sayer and another" ChD 2 April 1992, concerned a claim for capital allowances on expenditure for immovable kennels and other facilities. The Commissioner`s ruling that the taxpayer was entitled to capital allowances on expenditure as plant was dismissed as kennels qualified as purpose built buildings. The same principle applied to temporary kennels. Crown`s appeal allowed.
CAPITAL ALLOWANCES ACT 1968
KENNELS
PLANT