000 00798cab a2200217 4500
001 WB3231-99
008 090401t1996 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u70005
041 _aeng
245 _aCapital allowances: premises
260 _c1996
350 _a0
490 _aEstates Gazette Case Summaries
_v[1996] EGCS 147, (1) (10/8/96)
520 _a"Bradley (HMIT) v London Electricity plc" ChD 24 July 1996. Appeal by the revenue that only part of the expenditure on an electric substation be classified as that of `plant`, for the purposes of capital allowances, is allowed.
650 _aBRADLEY (HMIT) V LONDON ELECTRICITY PLC
650 _aCAPITAL ALLOWANCES
650 _aWRITING DOWN ALLOWANCES
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c44033
_d44033