000 01188cab a2200361 4500
001 WB3121-44
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u19367
041 _aeng
245 _aGray (Inspector of Taxes) v Seymours Garden Centre (Horticulture)
260 _c1995
350 _a0
490 _aTimes
_v31 May 1995, 20(1)
520 _aCA 26 May 1995. Expenditure incurred by a garden centre on construction of a plant house, in which to maintain plants in good condition until sold, did not qualify for a first year capital allowance.
650 _aCAPITAL ALLOWANCES ACT 1990
650 _aCAPITAL ALLOWANCES
650 _aCARR V SAYER
650 _aCOLE BROS LTD V PHILLIPS
650 _aFINANCE ACT 1971
650 _aGARDEN CENTRES
650 _aGLASSHOUSES
650 _aGRAY (INSPECTOR OF TAXES) V SEYMOURS GARDEN CENTRE
650 _aHORTICULTURE
650 _aIRC V SCOTTISH AND NEWCASTLE BREWERIES LTD
650 _aNURSERIES
650 _aPLANT HOUSES
650 _aPLANT
650 _aPLANTERIA
650 _aWIMPY INTERNATIONAL LTD V WARLAND
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c12925
_d12925