Premises test for capital allowances
Language: English Series: Estates Gazette Case Summaries ; (1992) EGCS 91 (4/7/92) (2)Publication details: 1992Subject(s): Summary: "King (HM Inspector of Taxes) v Bridisco Ltd"; "Hunt (HM Inspector of Taxes) v Henry Quick Ltd" ChD 22 June 1992. Two appeals by the Revenue claiming that mezzanine floors and lighting underneath them became part of the premises. The appeal was allowed in respect of the lighting only.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2827-45 (Browse shelf(Opens below)) | 1 | Available | 55642-1001 |
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| WB2827-24 Breach of covenant | WB2827-25 Surrender of tenancy | WB2827-31 Ambiguous enforcement notice | WB2827-45 Premises test for capital allowances | WB2828-13 Contract terms | WB2828-35 Evidence of non-repair | WB2828-36 Right of entry |
"King (HM Inspector of Taxes) v Bridisco Ltd"; "Hunt (HM Inspector of Taxes) v Henry Quick Ltd" ChD 22 June 1992. Two appeals by the Revenue claiming that mezzanine floors and lighting underneath them became part of the premises. The appeal was allowed in respect of the lighting only.