No capital allowance
Language: English Series: Times ; 11 December 1995, 33(1)Publication details: 1995Subject(s): Summary: "Attwood (Inspector of Taxes) v Anduff Car Wash Ltd" ChD 1 December 1995. A claim for capital allowances for car wash site and structures failed to qualify under Finance Act 1971 s41 and s44 now Capital Allowances Act 1990 s22 and s24. Premises test applied.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3147-42 (Browse shelf(Opens below)) | 1 | Available | 51547-1001 |
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| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| WB3147-36 Liability for rates | WB3147-37 Valuation | WB3147-40 Value of partnership share | WB3147-42 No capital allowance | WB3201-14 Withdrawing notice to treat | WB3201-24 Wayleave hearing - costs | WB3201-46 Keep open covenant |
"Attwood (Inspector of Taxes) v Anduff Car Wash Ltd" ChD 1 December 1995. A claim for capital allowances for car wash site and structures failed to qualify under Finance Act 1971 s41 and s44 now Capital Allowances Act 1990 s22 and s24. Premises test applied.