Capital allowances
Language: English Series: Estates Gazette Case Summaries ; [1998] EGCS 116 (18/7/98)Publication details: 1998Subject(s): Summary: "Sarsfield (HMIT) v Dixons Group plc and others" CA 9 July 1998. A member of the Dixons Group plc carried on their business of receiving, storing and delivering good from a warehouse purchased by Dixons Ltd. A claim was made by the taxpayers for capital allowances in relation to expenditure incurred on the warehouse. By section 1(1) of the Capital Allowances Act 1986, a person who incurred capital expenditure on an ``industrial building or structure` means a building or structure in use for the purposes of a transport,....undertaking...`and by section of 7(3) ``industrial building or structure` does not include any buildng or structure....for any person ancillary to the purposes of a ....retail shop.` The taxpayers` claim was rejected but allowed on appeal.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3428-41 (Browse shelf(Opens below)) | 1 | Available | 87606-1001 |
"Sarsfield (HMIT) v Dixons Group plc and others" CA 9 July 1998. A member of the Dixons Group plc carried on their business of receiving, storing and delivering good from a warehouse purchased by Dixons Ltd. A claim was made by the taxpayers for capital allowances in relation to expenditure incurred on the warehouse. By section 1(1) of the Capital Allowances Act 1986, a person who incurred capital expenditure on an ``industrial building or structure` means a building or structure in use for the purposes of a transport,....undertaking...`and by section of 7(3) ``industrial building or structure` does not include any buildng or structure....for any person ancillary to the purposes of a ....retail shop.` The taxpayers` claim was rejected but allowed on appeal.