| 000 | 01364cab a2200229 4500 | ||
|---|---|---|---|
| 001 | WB3428-41 | ||
| 008 | 090401t1998 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u87606 | ||
| 041 | _aeng | ||
| 245 | _aCapital allowances | ||
| 260 | _c1998 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette Case Summaries _v[1998] EGCS 116 (18/7/98) |
||
| 520 | _a"Sarsfield (HMIT) v Dixons Group plc and others" CA 9 July 1998. A member of the Dixons Group plc carried on their business of receiving, storing and delivering good from a warehouse purchased by Dixons Ltd. A claim was made by the taxpayers for capital allowances in relation to expenditure incurred on the warehouse. By section 1(1) of the Capital Allowances Act 1986, a person who incurred capital expenditure on an ``industrial building or structure` means a building or structure in use for the purposes of a transport,....undertaking...`and by section of 7(3) ``industrial building or structure` does not include any buildng or structure....for any person ancillary to the purposes of a ....retail shop.` The taxpayers` claim was rejected but allowed on appeal. | ||
| 650 | _aCAPITAL ALLOWANCES ACT 1968 | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aSARSFIELD (HMIT) V DIXONS GROUP PLC AND OTHERS | ||
| 650 | _aWAREHOUSE | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c23/07/1998 | ||
| 999 |
_c55267 _d55267 |
||