| 000 | 00843cab a2200217 4500 | ||
|---|---|---|---|
| 001 | X2405 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u24008 | ||
| 041 | _aeng | ||
| 245 | _aGray (Inspector of Taxes) v Seymours Garden Centre (Horticulture) (a firm) | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aSimon`s Tax Cases _v(1995) STC 706-711(6) |
||
| 520 | _aCA 26 May 1995. Capital allowances - plant - apparatus used by taxpayer for purposes of business - planteria - glasshouse providing an environment in which plants from nurseries would remain in good condition until sale - whether `plant` - Finance Act 1971 s41. (Journal headnote) | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aFINANCE ACT 1971 S41 | ||
| 650 | _aGARDEN CENTRES | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c16078 _d16078 |
||