000			01829cab a2200253 4500
001			##L133059
008			060406n 000 0 eng u
035			_a(Sirsi) u133059
100	1		_aCurtis, Richard
245	0	0	_aWhat's in store
490		0	_aTaxation _v156 (4051) 30 March 2006, 657-659(3)
520			_aReviews "Maco Door and Window Hardware (UK) Ltd" (SpC 508)recent Special Commissioner's decision on industrial buildings allowances. M stored a large reserve stock of fittings imported from its Austrian parent company in a warehouse which was mainly used for storage and was not open to the public or customers. M claimed industrial buildings allowances on warehouses under the Capital Allowances Act 2001 s274 Table A(3) storage. HMRC refused M's claim. M appealed to the Special Commissioners. Judgment was in favour of M. Because of the terms on which the products were supplied to it, part of M's trade was the storage of goods or materials to be used in the manufacture of other goods and materials and its warehouse was therefore an industrial building within Table A(3) of s274 of the 2001 Act. "Maco" now provides a clearer guideline of where claims can now be made.
590			_aIKA110406
650	2	4	_aMACO DOOR AND WINDOW HARDWARE (UK) LTD V REVENUE AND CUSTOMS COMMISSIONERS
650	2	4	_aCAPITAL ALLOWANCES ACT 2001 S274 S18(1)(F)(I)
650	2	4	_aCAPITAL ALLOWANCES ACT 2001 S18(7)
650	2	4	_aCAPITAL ALLOWANCES ACT 2001 S274 TABLE A(3)
650	2	4	_aCAPITAL ALLOWANCES ACT 2001 S18(2)
650	2	4	_aBESTWAY (HOLDINGS) LTD V LUFF (HM INSPECTOR OF TAXES)
650	2	4	_aCRUSABRIDGE INVESTMENTS LTD V CASINGS INTERNATIONAL LTD
650	2	4	_aCIR V SAXONE LILLEY AND SKINNER (HOLDINGS ) LTD
690			_aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES
942			_n0
999			_c76778 _d76778