Plant, premises and plants
Language: English Series: Taxation ; 132(3424) 7 October 1993, 16(1)Publication details: 1993Subject(s): Summary: Considers "Gray v Seymours Garden Centre" and the construction of a type of greenhouse known as a planteria. The nursery believed the cost of construction was expenditure on plant and eligible for a first year capital allowance. The General Commissioners agreed. Inland Revenue appealed and the appeal was upheld.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS49580 (Browse shelf(Opens below)) | 1 | Available | 71853-1001 |
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Considers "Gray v Seymours Garden Centre" and the construction of a type of greenhouse known as a planteria. The nursery believed the cost of construction was expenditure on plant and eligible for a first year capital allowance. The General Commissioners agreed. Inland Revenue appealed and the appeal was upheld.