Melluish (Inspector of Taxes) v BMI (No3) Ltd (Record no. 23742)

MARC details
000 -LEADER
fixed length control field 01517cab a2200277 4500
001 - CONTROL NUMBER
control field ABS51639
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 090401t1994 xxu||||| |||| 00| 0 eng d
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u36650
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Melluish (Inspector of Taxes) v BMI (No3) Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 1994
350 ## - PRICE (NR) (BK AM CF MU VM SE) [OBSOLETE]
Price 0
490 ## - SERIES STATEMENT
Series statement Weekly Law Reports
Volume/sequential designation (1994) 3 WLR 1032-1044(7)
520 ## - SUMMARY, ETC.
Summary, etc. CA 28 July 1994. B and related companies leased central heating equipment and other plant to local authorities. They disagreed with the Inland Revenue over their eligibility for tax allowances under the Finance Act 1971 s44. M argued that once the equipment is installed it becomes a fixture and ceases to be B`s property. Special Commissioners overturned this ruling on the grounds that the leasing terms define the plant as chattels, and accordingly B was entitled to allowances under the Finance Act 1985 s59. This contention was reversed at court; the equipment, once installed, became the tenants` property and B did not qualify for allowances. On appeal it was "held" that B did lose possession of the equipment, but was eligible for the allowances.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1971 S44
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1985 S59
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HOBSON V GORRINGE
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MELLUISH (INSPECTOR OF TAXES) V BMI (N03) LTD
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANT AND MACHINERY
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAX ALLOWANCES
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY LAW AND PRACTICE-CASE LAW
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION-CASE LAW
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN)
c (OCLC) 04/03/1997
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 14/09/1999   ABS51639 36650-1001 06/08/2019 1 06/08/2019 Law report