Wimpey International Ltd v Warland ; Associated Restaurants Ltd v Warland
Language: English Series: Taxation ; 123(3212) 10 August 1989, 569-570(2)Publication details: 1989Subject(s): Summary: CA 7 December 1988. These cases concern capital allowances for expenditure on machinery and plant under Finance Act 1971 s41. The appellants claimed that floor and wall tiles, mezzanine floors, stairs, lighting, fire doors and wall finishes were plant. The case Inland Revenue Commissioners v Scottish & Newcastle Breweries , in which the term plant was extended to items on the premises to provide atmosphere for carrying on a business, was cited but the appeal in the above cases was dismissed as the fittings were deemed to have become part of the premises. Leave to appeal to House of Lords refused.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS41329 (Browse shelf(Opens below)) | 1 | Available | 29591-1001 |
CA 7 December 1988. These cases concern capital allowances for expenditure on machinery and plant under Finance Act 1971 s41. The appellants claimed that floor and wall tiles, mezzanine floors, stairs, lighting, fire doors and wall finishes were plant. The case Inland Revenue Commissioners v Scottish & Newcastle Breweries , in which the term plant was extended to items on the premises to provide atmosphere for carrying on a business, was cited but the appeal in the above cases was dismissed as the fittings were deemed to have become part of the premises. Leave to appeal to House of Lords refused.