000			01197cab a2200277 4500
001			ABS60055
008			090401t1998 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u90799
041			_aeng
100			_aGunn, M.
245			_aSarsfield v Dixons Group plc and others
260			_c1998
350			_a0
490			_aTaxation _v142(3684) 26 November 1998, 225-226(2)
520			_aDixons Group plc built a warehouse for storing goods which were sold in separate shops. The business of dealing with the stored goods in the warehouse was then passed to a subsidiary company. The Court of Appeal refused a claim for industrial buildings allowances on the grounds that the warehouse was ancillary to the purposes of the retail shops. The Company`s appeal to the Commissioners and High Court was allowed, and the Revenue therefore appealed to the Court of Appeal. Appeal allowed.
650			_aANCILLARY USE
650			_aCAPITAL ALLOWANCES
650			_aINDUSTRIAL BUILDINGS ALLOWANCE
650			_aRETAIL PREMISES
650			_aSARSFIELD V DIXONS GROUP PLC AND OTHERS
650			_aTAXATION
650			_aWAREHOUSES
690			_aTAXATION
942			_n0
948			_c20/01/1999
999			_c57592 _d57592