Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture) (a firm)
Language: English Series: Simon`s Tax Cases ; (1995) STC 706-711(6)Publication details: 1995Subject(s): Summary: CA 26 May 1995. Capital allowances - plant - apparatus used by taxpayer for purposes of business - planteria - glasshouse providing an environment in which plants from nurseries would remain in good condition until sale - whether `plant` - Finance Act 1971 s41. (Journal headnote)| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | X2405 (Browse shelf(Opens below)) | 1 | Available | 24008-1001 |
CA 26 May 1995. Capital allowances - plant - apparatus used by taxpayer for purposes of business - planteria - glasshouse providing an environment in which plants from nurseries would remain in good condition until sale - whether `plant` - Finance Act 1971 s41. (Journal headnote)