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Strawberries for ever

By: Language: English Series: Taxation ; 164 (4223) 17 September 2009, 260-262(3)Publication details: 2009Subject(s): Summary: Polytunnels are plant for the purposes of capital allowance claims and capital allowances are due on them. The temporary Spanish polytunnel which has so improved British fruit and vegetable farming has become the subject of tax professional discussion. Defines the true characteristics of a polytunnel: whether it is a moveable building or not a fixed structure and whether it meets the usual plant tests as propounded in Wimpey International Ltd v Warland, [1989] STC 273.
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Journal article London Journal article L148619 (Browse shelf(Opens below)) 1 Available 148619-1001

Polytunnels are plant for the purposes of capital allowance claims and capital allowances are due on them. The temporary Spanish polytunnel which has so improved British fruit and vegetable farming has become the subject of tax professional discussion. Defines the true characteristics of a polytunnel: whether it is a moveable building or not a fixed structure and whether it meets the usual plant tests as propounded in Wimpey International Ltd v Warland, [1989] STC 273.