Commissioners for Her Majesty's Revenue and Customs v Maco Door and Window Hardware (UK) Ltd (Record no. 77499)

MARC details
000 -LEADER
fixed length control field 01577cab a2200241 4500
001 - CONTROL NUMBER
control field ##L134387
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060802n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u134387
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
245 00 - TITLE STATEMENT
Title Commissioners for Her Majesty's Revenue and Customs v Maco Door and Window Hardware (UK) Ltd
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
520 ## - SUMMARY, ETC.
Summary, etc. [2006] EWHC 1832 (Ch), 19 July 2006. Concerns qualification of property for Industrial Buildings Allowance (IBA) tax relief. M appealed against the refusal of its claim to IBA on a warehouse storing imported products, and the appeal was allowed. HMRC appealed against this decision. "Held": HMRC's appeal allowed. Capital Allowances Act 1990 s18(2) had been misinterpreted. The storage was carried out to support M's wholesale trading operation and not as a commercial activity in itself. There was no distinction in substance between the operation of M's warehouse and the storage in "Bestway (Holdings) Ltd v Luff" (ChD, X90130).
590 ## - LOCAL NOTE (RLIN)
Local note IKA010806
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element HM REVENUE AND CUSTOMS V MACO DOOR AND WINDOW HARDWARE (UK) LTD
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BESTWAY (HOLDINGS) LTD V LUFF (HM INSPECTOR OF TAXES)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CAPITAL ALLOWANCES ACT 1990 S18(2)
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element MACO DOOR AND WINDOW HARDWARE (UK) LTD V REVENUE AND CUSTOMS COMMISSIONERS
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INDUSTRIAL BUILDINGS ALLOWANCE
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name England and Wales
Chronological subdivision 1543-
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://www.bailii.org/ew/cases/EWHC/Ch/2006/1832.html">https://www.bailii.org/ew/cases/EWHC/Ch/2006/1832.html</a>
Public note View the judgment free of charge at www.bailii.org...
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
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     Virtual Virtual Online 02/08/2006   ONLINE PUBLICATION 134387-2001 06/08/2019 1 06/08/2019 Law report