| 000 | 01080cab a2200277 4500 | ||
|---|---|---|---|
| 001 | WB3140-58 | ||
| 008 | 090401t1995 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u9357 | ||
| 041 | _aeng | ||
| 245 | _aCapital allowances on `fixtures` | ||
| 260 | _c1995 | ||
| 350 | _a0 | ||
| 490 |
_aEstates Gazette Case Summaries _v1995 EGCS 150(1) (21 October 1995) |
||
| 520 | _aIn "Melluish (HMIT) v BMI (No 3) Ltd and Others" BMI disagreed with the Inland Revenue over eligibility for tax allowances under the Finance Act 1971 s44. M argued that once equipment was installed in council premises as a fixture it is no longer removable and therefore BMI had no right to the property. See ABS50364 & ABS51636. | ||
| 650 | _aCAPITAL ALLOWANCES | ||
| 650 | _aCENTRAL HEATING UNITS | ||
| 650 | _aCOUNCIL HOUSES | ||
| 650 | _aFINANCE ACT 1971 S44 | ||
| 650 | _aFIXTURES AND FITTINGS | ||
| 650 | _aMELLUISH (HMIT) V BMI (NO 3) LTD AND OTHERS | ||
| 650 | _aPLANT AND MACHINERY | ||
| 650 | _aTAX ALLOWANCES | ||
| 690 | _aTAXATION-CASE LAW | ||
| 942 | _n0 | ||
| 948 | _c04/03/1997 | ||
| 999 |
_c5833 _d5833 |
||