Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture)
Language: English Series: Times ; 31 May 1995, 20(1)Publication details: 1995Subject(s):- CAPITAL ALLOWANCES ACT 1990
- CAPITAL ALLOWANCES
- CARR V SAYER
- COLE BROS LTD V PHILLIPS
- FINANCE ACT 1971
- GARDEN CENTRES
- GLASSHOUSES
- GRAY (INSPECTOR OF TAXES) V SEYMOURS GARDEN CENTRE
- HORTICULTURE
- IRC V SCOTTISH AND NEWCASTLE BREWERIES LTD
- NURSERIES
- PLANT HOUSES
- PLANT
- PLANTERIA
- WIMPY INTERNATIONAL LTD V WARLAND
- TAXATION-CASE LAW
| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3121-44 (Browse shelf(Opens below)) | 1 | Available | 19367-1001 |
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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.