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Capital allowances for planteria

Language: English Series: Estates Gazette Case Summaries ; (1995) EGCS 99(1) (17/6/95)Publication details: 1995Subject(s): Summary: "Gray (HMIT) v Seymour`s Garden Centre (Horticulture)" CA 26 May 1995. A planteria for the display of plants in a garden centre while keeping the plants under suitable conditions was not held to be plant for the purposes of claiming capital allowances.

"Gray (HMIT) v Seymour`s Garden Centre (Horticulture)" CA 26 May 1995. A planteria for the display of plants in a garden centre while keeping the plants under suitable conditions was not held to be plant for the purposes of claiming capital allowances.