Capital allowances
Language: English Series: Estates Gazette Case Summaries ; (1994) EGCS 147(1) (11/8/94)Publication details: 1994Subject(s): Summary: "Melluish (HMIT) v BMI (No 3) Ltd and others" CA 28 July 1994. Appeals from both parties were allowed in a dispute over ownership of central heating equipment installed by B and the capital allowances accruing. Upholding in part judgment at first instance, the court held that the equipment constituted fixtures and no longer belonged to B. B could only claim allowances under the Finance Act 1985 para 3.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3031-70 (Browse shelf(Opens below)) | 1 | Available | 30403-1001 |
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"Melluish (HMIT) v BMI (No 3) Ltd and others" CA 28 July 1994. Appeals from both parties were allowed in a dispute over ownership of central heating equipment installed by B and the capital allowances accruing. Upholding in part judgment at first instance, the court held that the equipment constituted fixtures and no longer belonged to B. B could only claim allowances under the Finance Act 1985 para 3.