Sarsfield v Dixons Group plc and others
Gunn, M.
Sarsfield v Dixons Group plc and others - 1998 - Taxation 142(3684) 26 November 1998, 225-226(2) .
Dixons Group plc built a warehouse for storing goods which were sold in separate shops. The business of dealing with the stored goods in the warehouse was then passed to a subsidiary company. The Court of Appeal refused a claim for industrial buildings allowances on the grounds that the warehouse was ancillary to the purposes of the retail shops. The Company`s appeal to the Commissioners and High Court was allowed, and the Revenue therefore appealed to the Court of Appeal. Appeal allowed.
ANCILLARY USE
CAPITAL ALLOWANCES
INDUSTRIAL BUILDINGS ALLOWANCE
RETAIL PREMISES
SARSFIELD V DIXONS GROUP PLC AND OTHERS
TAXATION
WAREHOUSES
Sarsfield v Dixons Group plc and others - 1998 - Taxation 142(3684) 26 November 1998, 225-226(2) .
Dixons Group plc built a warehouse for storing goods which were sold in separate shops. The business of dealing with the stored goods in the warehouse was then passed to a subsidiary company. The Court of Appeal refused a claim for industrial buildings allowances on the grounds that the warehouse was ancillary to the purposes of the retail shops. The Company`s appeal to the Commissioners and High Court was allowed, and the Revenue therefore appealed to the Court of Appeal. Appeal allowed.
ANCILLARY USE
CAPITAL ALLOWANCES
INDUSTRIAL BUILDINGS ALLOWANCE
RETAIL PREMISES
SARSFIELD V DIXONS GROUP PLC AND OTHERS
TAXATION
WAREHOUSES