| 000 | 00684cab a2200181 4500 | ||
|---|---|---|---|
| 001 | WB2303-48 | ||
| 008 | 090401t1987 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u3291 | ||
| 041 | _aeng | ||
| 245 | _aCapital allowances can be refused | ||
| 260 | _c1987 | ||
| 350 | _a0 | ||
| 490 |
_aFinancial Times _v13/1/87 p8 |
||
| 520 | _aIn Ellis v BP Northern Refinery Ltd Ellis v BP Tyne Tanker Co Ltd (CA 12 December 1986) it was held that a company may waive its right to claim capital allowances against corporation tax and if it chooses to do so the allowances are not automatically deductible by the Revenue. | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c2011 _d2011 |
||