000 01003cab a2200289 4500
001 ABS54106
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u8571
041 _aeng
245 _aMelluish (Inspector of Taxes) v BMI (No3) Ltd
260 _c1995
350 _a0
490 _aAll England Law Reports
_v[1995] 4 All ER 453-472(20)
520 _aHL 12 October 1995. Held that the central heating systems, entry alarms etc. were fixtures and BMI was not entitled to allowances on expenditure for those items. CA 28 July 1994 see ABS51369 ChD 27 January 1994 see ABS50364
650 _aCAPITAL ALLOWANCES
650 _aCENTRAL HEATING UNITS
650 _aCOUNCIL HOUSES
650 _aFINANCE ACT 1971
650 _aFINANCE ACT 1985
650 _aFIXTURES AND FITTINGS
650 _aMELLUISH (INSPECTOR OF TAXES) V BMI (NO3) LTD
650 _aPLANT AND MACHINERY
650 _aTAX ALLOWANCES
690 _aTAXATION-CASE LAW
942 _n0
948 _c04/03/1997
999 _c5301
_d5301