Decor is not plant
Language: English Series: Times ; 30/11/87 p35Publication details: 1987Subject(s): Summary: It was held in Wimpy International Ltd v Warland (Inspector of Taxes) ; Associated Restaurants Ltd v Same, ChD 23 November 1987, that internal decorations installed in a restaurant were not " plant " and expenditure on them did not qualify for capital allowances under the Finance Act 1971 s41(1) .| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| News article | London News article | WB2348-59 (Browse shelf(Opens below)) | 1 | Available | 63838-1001 |
It was held in Wimpy International Ltd v Warland (Inspector of Taxes) ; Associated Restaurants Ltd v Same, ChD 23 November 1987, that internal decorations installed in a restaurant were not " plant " and expenditure on them did not qualify for capital allowances under the Finance Act 1971 s41(1) .