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Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture)

Language: English Series: Times ; 31 May 1995, 20(1)Publication details: 1995Subject(s): Summary: CA 26 May 1995. Expenditure incurred by a garden centre on construction of a plant house, in which to maintain plants in good condition until sold, did not qualify for a first year capital allowance.
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Law report London Journal article WB3121-44 (Browse shelf(Opens below)) 1 Available 19367-1001

CA 26 May 1995. Expenditure incurred by a garden centre on construction of a plant house, in which to maintain plants in good condition until sold, did not qualify for a first year capital allowance.