Sarsfield v Dixons Group plc and others
Language: English Series: Taxation ; 142(3684) 26 November 1998, 225-226(2)Publication details: 1998Subject(s): Summary: Dixons Group plc built a warehouse for storing goods which were sold in separate shops. The business of dealing with the stored goods in the warehouse was then passed to a subsidiary company. The Court of Appeal refused a claim for industrial buildings allowances on the grounds that the warehouse was ancillary to the purposes of the retail shops. The Company`s appeal to the Commissioners and High Court was allowed, and the Revenue therefore appealed to the Court of Appeal. Appeal allowed.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS60055 (Browse shelf(Opens below)) | 1 | Available | 90799-1001 |
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Dixons Group plc built a warehouse for storing goods which were sold in separate shops. The business of dealing with the stored goods in the warehouse was then passed to a subsidiary company. The Court of Appeal refused a claim for industrial buildings allowances on the grounds that the warehouse was ancillary to the purposes of the retail shops. The Company`s appeal to the Commissioners and High Court was allowed, and the Revenue therefore appealed to the Court of Appeal. Appeal allowed.