000			01577cab a2200241 4500
001			##L134387
008			060802n2006 000 0 eng u
035			_a(Sirsi) u134387
041	0		_aeng
245	0	0	_aCommissioners for Her Majesty's Revenue and Customs v Maco Door and Window Hardware (UK) Ltd
260			_c2006
520			_a[2006] EWHC 1832 (Ch), 19 July 2006. Concerns qualification of property for Industrial Buildings Allowance (IBA) tax relief. M appealed against the refusal of its claim to IBA on a warehouse storing imported products, and the appeal was allowed. HMRC appealed against this decision. "Held": HMRC's appeal allowed. Capital Allowances Act 1990 s18(2) had been misinterpreted. The storage was carried out to support M's wholesale trading operation and not as a commercial activity in itself. There was no distinction in substance between the operation of M's warehouse and the storage in "Bestway (Holdings) Ltd v Luff" (ChD, X90130).
590			_aIKA010806
650	2	4	_aHM REVENUE AND CUSTOMS V MACO DOOR AND WINDOW HARDWARE (UK) LTD
650	2	4	_aBESTWAY (HOLDINGS) LTD V LUFF (HM INSPECTOR OF TAXES)
650	2	4	_aCAPITAL ALLOWANCES ACT 1990 S18(2)
650	2	4	_aMACO DOOR AND WINDOW HARDWARE (UK) LTD V REVENUE AND CUSTOMS COMMISSIONERS
650	2	4	_aINDUSTRIAL BUILDINGS ALLOWANCE
651		4	_aEngland and Wales _y1543-
690			_aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES
856	4	0	_uhttps://www.bailii.org/ew/cases/EWHC/Ch/2006/1832.html _zView the judgment free of charge at www.bailii.org...
942			_n0
999			_c77499 _d77499