| 000 | 00863cab a2200241 4500 | ||
|---|---|---|---|
| 001 | WB2827-45 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u55642 | ||
| 041 | _aeng | ||
| 245 | _aPremises test for capital allowances | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette Case Summaries _v(1992) EGCS 91 (4/7/92) (2) |
||
| 520 | _a"King (HM Inspector of Taxes) v Bridisco Ltd"; "Hunt (HM Inspector of Taxes) v Henry Quick Ltd" ChD 22 June 1992. Two appeals by the Revenue claiming that mezzanine floors and lighting underneath them became part of the premises. The appeal was allowed in respect of the lighting only. | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aLIGHTING | ||
| 650 | _aMEZZANINE FLOORS | ||
| 650 | _aPLANT | ||
| 650 | _aWAREHOUSES | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c34011 _d34011 |
||