Plant house does not qualify as plant
Language: English Series: Times ; 7 April 1993, 33(1)Publication details: 1993Subject(s): Summary: "Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture)" ChD 1 April 1993. A plant house, in which plants, which were ready for sale, were kept was not found to be plant and the costs of construction did not qualify for a first year capital allowance.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Law report | London Journal article | WB2914-48 (Browse shelf(Opens below)) | 1 | Available | 92503-1001 |
Browsing London shelves, Shelving location: Journal article Close shelf browser (Hides shelf browser)
"Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture)" ChD 1 April 1993. A plant house, in which plants, which were ready for sale, were kept was not found to be plant and the costs of construction did not qualify for a first year capital allowance.