Strawberries for ever
MacLeod, Iain
Strawberries for ever - 2009 - Taxation 164 (4223) 17 September 2009, 260-262(3) .
Polytunnels are plant for the purposes of capital allowance claims and capital allowances are due on them. The temporary Spanish polytunnel which has so improved British fruit and vegetable farming has become the subject of tax professional discussion. Defines the true characteristics of a polytunnel: whether it is a moveable building or not a fixed structure and whether it meets the usual plant tests as propounded in Wimpey International Ltd v Warland, [1989] STC 273.
CAPITAL ALLOWANCES ACT 1990 SCH AA1
CAPITAL ALLOWANCES ACT 2001 SS21-24
GRAYS V SEYMOURS GARDEN CENTRE (HORTICULTURE)
ARGENTS NURSERIES LTD
INLAND REVENUE COMMISSIONERS V SMYTH
WIMPEY INTERNATIONAL LTD V WARLAND
England and Wales--1543-
Strawberries for ever - 2009 - Taxation 164 (4223) 17 September 2009, 260-262(3) .
Polytunnels are plant for the purposes of capital allowance claims and capital allowances are due on them. The temporary Spanish polytunnel which has so improved British fruit and vegetable farming has become the subject of tax professional discussion. Defines the true characteristics of a polytunnel: whether it is a moveable building or not a fixed structure and whether it meets the usual plant tests as propounded in Wimpey International Ltd v Warland, [1989] STC 273.
CAPITAL ALLOWANCES ACT 1990 SCH AA1
CAPITAL ALLOWANCES ACT 2001 SS21-24
GRAYS V SEYMOURS GARDEN CENTRE (HORTICULTURE)
ARGENTS NURSERIES LTD
INLAND REVENUE COMMISSIONERS V SMYTH
WIMPEY INTERNATIONAL LTD V WARLAND
England and Wales--1543-