| 000 | 01299cab a22002655a 4500 | ||
|---|---|---|---|
| 001 | L148619 | ||
| 008 | 091013e20090917xxko f l 000 0 eng d | ||
| 035 | _a(Sirsi) u148619 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aMacLeod, Iain | |
| 245 | 0 | 0 | _aStrawberries for ever |
| 260 | _c2009 | ||
| 490 | 0 |
_aTaxation _v164 (4223) 17 September 2009, 260-262(3) |
|
| 520 | _aPolytunnels are plant for the purposes of capital allowance claims and capital allowances are due on them. The temporary Spanish polytunnel which has so improved British fruit and vegetable farming has become the subject of tax professional discussion. Defines the true characteristics of a polytunnel: whether it is a moveable building or not a fixed structure and whether it meets the usual plant tests as propounded in Wimpey International Ltd v Warland, [1989] STC 273. | ||
| 590 | _aKA | ||
| 650 | 2 | 4 | _aCAPITAL ALLOWANCES ACT 1990 SCH AA1 |
| 650 | 2 | 4 | _aCAPITAL ALLOWANCES ACT 2001 SS21-24 |
| 650 | 2 | 4 | _aGRAYS V SEYMOURS GARDEN CENTRE (HORTICULTURE) |
| 650 | 2 | 4 | _aARGENTS NURSERIES LTD |
| 650 | 2 | 4 | _aINLAND REVENUE COMMISSIONERS V SMYTH |
| 650 | 2 | 4 | _aWIMPEY INTERNATIONAL LTD V WARLAND |
| 651 | 4 |
_aEngland and Wales _y1543- |
|
| 690 | _aPROPERTY-PROPERTY TAXATION-PROPERTY TAX ALLOWANCES-CAPITAL ALLOWANCES | ||
| 942 | _n0 | ||
| 999 |
_c81908 _d81908 |
||