Industrial buildings allowances
Williamson, R.
Industrial buildings allowances - 1998 - Solicitors` Journal 142(8) 27 February 1998, 183-185(3) .
Looks at two aspects of industrial buildings allowances: a statutory provision where a lessee of an industrial building on a long lease can take over the allowances to which the lessor is entitled on construction expenditure and two judicial decisions which look at statutory expressions governing eligibility for IBAs. Examples.
BESTWAY (HOLDINGS) LTD V LUFF (HM INSPECTOR OF TAXES)
CAPITAL ALLOWANCES ACT 1990
GIROBANK PLC V CLARKE
HURLINGHAM ESTATES V WILDE AND PARTNERS
INDUSTRIAL BUILDINGS ALLOWANCES
LONG LEASES
Industrial buildings allowances - 1998 - Solicitors` Journal 142(8) 27 February 1998, 183-185(3) .
Looks at two aspects of industrial buildings allowances: a statutory provision where a lessee of an industrial building on a long lease can take over the allowances to which the lessor is entitled on construction expenditure and two judicial decisions which look at statutory expressions governing eligibility for IBAs. Examples.
BESTWAY (HOLDINGS) LTD V LUFF (HM INSPECTOR OF TAXES)
CAPITAL ALLOWANCES ACT 1990
GIROBANK PLC V CLARKE
HURLINGHAM ESTATES V WILDE AND PARTNERS
INDUSTRIAL BUILDINGS ALLOWANCES
LONG LEASES