| 000 | 00899cab a2200217 4500 | ||
|---|---|---|---|
| 001 | WB2818-46 | ||
| 008 | 090401t1992 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u806 | ||
| 041 | _aeng | ||
| 245 | _aCapital allowances | ||
| 260 | _c1992 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette Case Summaries _v1992 EGCS 59(2) (25/4/92) |
||
| 520 | _a"Carr (HMIT) v Sayer and another" ChD 2 April 1992, concerned a claim for capital allowances on expenditure for immovable kennels and other facilities. The Commissioner`s ruling that the taxpayer was entitled to capital allowances on expenditure as plant was dismissed as kennels qualified as purpose built buildings. The same principle applied to temporary kennels. Crown`s appeal allowed. | ||
| 650 | _aCAPITAL ALLOWANCES ACT 1968 | ||
| 650 | _aKENNELS | ||
| 650 | _aPLANT | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c439 _d439 |
||