Melluish (Inspector of Taxes) v BMI (No3) Ltd
Melluish (Inspector of Taxes) v BMI (No3) Ltd
- 1995
- All England Law Reports [1995] 4 All ER 453-472(20) .
HL 12 October 1995. Held that the central heating systems, entry alarms etc. were fixtures and BMI was not entitled to allowances on expenditure for those items. CA 28 July 1994 see ABS51369 ChD 27 January 1994 see ABS50364
CAPITAL ALLOWANCES
CENTRAL HEATING UNITS
COUNCIL HOUSES
FINANCE ACT 1971
FINANCE ACT 1985
FIXTURES AND FITTINGS
MELLUISH (INSPECTOR OF TAXES) V BMI (NO3) LTD
PLANT AND MACHINERY
TAX ALLOWANCES
HL 12 October 1995. Held that the central heating systems, entry alarms etc. were fixtures and BMI was not entitled to allowances on expenditure for those items. CA 28 July 1994 see ABS51369 ChD 27 January 1994 see ABS50364
CAPITAL ALLOWANCES
CENTRAL HEATING UNITS
COUNCIL HOUSES
FINANCE ACT 1971
FINANCE ACT 1985
FIXTURES AND FITTINGS
MELLUISH (INSPECTOR OF TAXES) V BMI (NO3) LTD
PLANT AND MACHINERY
TAX ALLOWANCES