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Capital allowances: premises

Capital allowances: premises - 1996 - Estates Gazette Case Summaries [1996] EGCS 147, (1) (10/8/96) .

"Bradley (HMIT) v London Electricity plc" ChD 24 July 1996. Appeal by the revenue that only part of the expenditure on an electric substation be classified as that of `plant`, for the purposes of capital allowances, is allowed.

Subjects--Topical Terms:
BRADLEY (HMIT) V LONDON ELECTRICITY PLC
CAPITAL ALLOWANCES
WRITING DOWN ALLOWANCES

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