No capital allowances were available for a lease of heating equipment in a tenanted property. Allowances might be available if the property were not tenanted. Citations: Gazette 02-Mar-1994, Ind Summary 28-Mar-1994, Times 15-Feb-1994 Statutes: Finance Act 1971 44(1) Jurisdiction: England and Wales Cited by: Appeal from – Melluish (Inspector of Taxes) v BMI (No 3) … Continue reading Melluish (Inspector of Taxes) v BMI (No3) Ltd and Related Appeals: ChD 15 Feb 1994