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Capital allowances: premises

Language: English Series: Estates Gazette Case Summaries ; [1996] EGCS 147, (1) (10/8/96)Publication details: 1996Subject(s): Summary: "Bradley (HMIT) v London Electricity plc" ChD 24 July 1996. Appeal by the revenue that only part of the expenditure on an electric substation be classified as that of `plant`, for the purposes of capital allowances, is allowed.

"Bradley (HMIT) v London Electricity plc" ChD 24 July 1996. Appeal by the revenue that only part of the expenditure on an electric substation be classified as that of `plant`, for the purposes of capital allowances, is allowed.