No capital allowances for car wash structures. They were part of premises, not plant.
Judges:
Carnwath J
Citations:
Times 11-Dec-1995
Statutes:
Capital Allowances Act 1990 22 24
Jurisdiction:
England and Wales
Cited by:
Appeal from – H M Inspector of Taxes (Atwood) v Anduff Car Wash Limited CA 17-Jul-1997
Capital allowances.
The taxpayer operated automatic car wash sites. It claimed capital allowances for the entirety of a wash hall, housed within a building incorporating washing machinery and control equipment, and surrounded by tarmac areas . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 10 April 2022; Ref: scu.78021