Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals (Record no. 47494)

MARC details
000 -LEADER
fixed length control field 01754cab a2200277 4500
001 - CONTROL NUMBER
control field ABS50364
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) u75443
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 ## - TITLE STATEMENT
Title Melluish (Inspector of Taxes) v BMI (No 3) Ltd and related appeals
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 Simon`s Tax Cases
Volume/sequential designation 1994 STC 315-359(45)
520 ## - SUMMARY, ETC.
Summary, etc. ChD 27 January 1994, BMI (No 3) Ltd (B) leased plant and machinery to local authorities consisting of central heating units for installing in council houses and a range of miscellaneous items including boilers and swimming pool equipment. The Crown refused B`s claim to writing down allowances pursuant to Finance Act 1971 s44(1) on the grounds that the equipment became fixtures in premises owned by local authorities and ceased to belong to BMI. The Special Commissioners upheld B`s claim that the equipment remained chattels because of the leasing agreement and that they were entitled to capital allowance under Finance Act 1985 s59 and Sch 17 para 3. On appeal by the Crown, held that the central heating units once installed in a council house belonged to the tenant and expenditure incurred on it did not qualify for capital allowances under the 1971 Act. Regarding the miscellaneous equipment, as local authorities are fully exempt from income and corporation taxes, the terms of the Financ
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 CENTRAL HEATING UNITS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element COUNCIL HOUSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE ACT 1971 S44(1)
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 FINANCE ACT 1985 SCH 17 PARA 3
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FIXTURES AND FITTINGS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element PLANT AND MACHINERY
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   ABS50364 75443-1001 06/08/2019 1 06/08/2019 Law report