000 00867cab a2200253 4500
001 WB3141-50
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u15174
041 _aeng
245 _aFixtures and capital allowances
260 _c1995
350 _a0
490 _aEstates Times
_v(1300) 27 October 1995, 8(1)
520 _aExamines when and how fixtures are subject to tax relief in the form of capital allowances. Discusses several cases on fixtures and their implications for the definition and ownership of fixtures.
650 _aCAPITAL ALLOWANCES
650 _aFIXTURES AND FITTINGS
650 _aFIXTURES LEASING
650 _aMELLUISH V BMI (NO 3) LIMITED
650 _aSTOKES V COSTAIN PROPERTY INVESTMENTS LIMITED
650 _aTAX RELIEF
690 _aPROPERTY LAW AND PRACTICE
942 _n0
948 _c04/03/1997
999 _c9922
_d9922