Problematic premises
Hiddleston, John
Problematic premises - 2005 - Taxation 154(4001) 31 March 2005, 654-655(2) .
Considers the circumstances in which traders can obtain tax relief in respect of their former business premises. Includes case law.
CAPE BRANDY SYNDICATE V CIR
I/S FINI H V SKATTERMINISTERIET
HERBERT SMITH V HONOUR
CIR V FALKIRK IRON CO LTD
HYETT V LENNARD
ANGLO-PERSIAN OIL CO LTD V DALE
MALLETT V STAVELY COAL AND IRON CO LTD
CROWCHER V RICHARD MILLS AND CO LTD
UNION COLD STORAGE CO LTD V ELLERKER
Problematic premises - 2005 - Taxation 154(4001) 31 March 2005, 654-655(2) .
Considers the circumstances in which traders can obtain tax relief in respect of their former business premises. Includes case law.
CAPE BRANDY SYNDICATE V CIR
I/S FINI H V SKATTERMINISTERIET
HERBERT SMITH V HONOUR
CIR V FALKIRK IRON CO LTD
HYETT V LENNARD
ANGLO-PERSIAN OIL CO LTD V DALE
MALLETT V STAVELY COAL AND IRON CO LTD
CROWCHER V RICHARD MILLS AND CO LTD
UNION COLD STORAGE CO LTD V ELLERKER