000			01045cab a2200253 4500
001			WB3031-70
008			090401t1994 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u30403
041			_aeng
245			_aCapital allowances
260			_c1994
350			_a0
490			_aEstates Gazette Case Summaries _v(1994) EGCS 147(1) (11/8/94)
520			_a"Melluish (HMIT) v BMI (No 3) Ltd and others" CA 28 July 1994. Appeals from both parties were allowed in a dispute over ownership of central heating equipment installed by B and the capital allowances accruing. Upholding in part judgment at first instance, the court held that the equipment constituted fixtures and no longer belonged to B. B could only claim allowances under the Finance Act 1985 para 3.
650			_aCAPITAL ALLOWANCES
650			_aCENTRAL HEATING
650			_aFINANCE ACT 1971
650			_aFINANCE ACT 1985 PARA 3
650			_aFIXTURES AND FITTINGS
650			_aHOBSON V GORRINGE
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c20489 _d20489