Plant house does not qualify as plant

Plant house does not qualify as plant - 1993 - Times 7 April 1993, 33(1) .

"Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture)" ChD 1 April 1993. A plant house, in which plants, which were ready for sale, were kept was not found to be plant and the costs of construction did not qualify for a first year capital allowance.


CAPITAL ALLOWANCES
GLASSHOUSES
HORTICULTURE
NURSERIES
PLANT HOUSES
PLANT
PLANTERIA