Attwood (Inspector of Taxes) v Anduff Car Wash Ltd: ChD 11 Dec 1995

No capital allowances for car wash structures. They were part of premises, not plant.


Carnwath J


Times 11-Dec-1995


Capital Allowances Act 1990 22 24


England and Wales

Cited by:

Appeal fromH 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