Capital allowances on `fixtures`
Language: English Series: Estates Gazette Case Summaries ; 1995 EGCS 150(1) (21 October 1995)Publication details: 1995Subject(s): Summary: In "Melluish (HMIT) v BMI (No 3) Ltd and Others" BMI disagreed with the Inland Revenue over eligibility for tax allowances under the Finance Act 1971 s44. M argued that once equipment was installed in council premises as a fixture it is no longer removable and therefore BMI had no right to the property. See ABS50364 & ABS51636.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB3140-58 (Browse shelf(Opens below)) | 1 | Available | 9357-1001 |
In "Melluish (HMIT) v BMI (No 3) Ltd and Others" BMI disagreed with the Inland Revenue over eligibility for tax allowances under the Finance Act 1971 s44. M argued that once equipment was installed in council premises as a fixture it is no longer removable and therefore BMI had no right to the property. See ABS50364 & ABS51636.