Fixtures and capital allowances

Fixtures and capital allowances - 1995 - Estates Times (1300) 27 October 1995, 8(1) .

Examines when and how fixtures are subject to tax relief in the form of capital allowances. Discusses several cases on fixtures and their implications for the definition and ownership of fixtures.


CAPITAL ALLOWANCES
FIXTURES AND FITTINGS
FIXTURES LEASING
MELLUISH V BMI (NO 3) LIMITED
STOKES V COSTAIN PROPERTY INVESTMENTS LIMITED
TAX RELIEF