Capital allowances
Language: English Series: Estates Gazette Case Summaries ; 1992 EGCS 59(2) (25/4/92)Publication details: 1992Subject(s): Summary: "Carr (HMIT) v Sayer and another" ChD 2 April 1992, concerned a claim for capital allowances on expenditure for immovable kennels and other facilities. The Commissioner`s ruling that the taxpayer was entitled to capital allowances on expenditure as plant was dismissed as kennels qualified as purpose built buildings. The same principle applied to temporary kennels. Crown`s appeal allowed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2818-46 (Browse shelf(Opens below)) | 1 | Available | 806-1001 |
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"Carr (HMIT) v Sayer and another" ChD 2 April 1992, concerned a claim for capital allowances on expenditure for immovable kennels and other facilities. The Commissioner`s ruling that the taxpayer was entitled to capital allowances on expenditure as plant was dismissed as kennels qualified as purpose built buildings. The same principle applied to temporary kennels. Crown`s appeal allowed.