Plant, premises and plants
Lagerberg, F.
Plant, premises and plants - 1993 - Taxation 132(3424) 7 October 1993, 16(1) .
Considers "Gray v Seymours Garden Centre" and the construction of a type of greenhouse known as a planteria. The nursery believed the cost of construction was expenditure on plant and eligible for a first year capital allowance. The General Commissioners agreed. Inland Revenue appealed and the appeal was upheld.
CAPITAL ALLOWANCES
GREENHOUSE
PLANT
PLANTERIA
Plant, premises and plants - 1993 - Taxation 132(3424) 7 October 1993, 16(1) .
Considers "Gray v Seymours Garden Centre" and the construction of a type of greenhouse known as a planteria. The nursery believed the cost of construction was expenditure on plant and eligible for a first year capital allowance. The General Commissioners agreed. Inland Revenue appealed and the appeal was upheld.
CAPITAL ALLOWANCES
GREENHOUSE
PLANT
PLANTERIA