Shops fronts and tiles are not plant
Language: English Series: Financial Times ; 13/12/88 p24Publication details: 1988Subject(s): Summary: In Wimpey International Ltd v Warland and Associated Restaurants Ltd v Warland, CA 2 December 1988, it was held that fixtures which function as part of a business premises retaining a separate identity are not ` plant ` for the purpose of capital allowance against tax.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2450-42 (Browse shelf(Opens below)) | 1 | Available | 5715-1001 |
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In Wimpey International Ltd v Warland and Associated Restaurants Ltd v Warland, CA 2 December 1988, it was held that fixtures which function as part of a business premises retaining a separate identity are not ` plant ` for the purpose of capital allowance against tax.