No capital allowances for car wash structures. They were part of premises, not plant.
England and Wales
Appeal from – H M Inspector of Taxes (Atwood) v Anduff Car Wash Limited CA 17-Jul-1997
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.
Updated: 10 April 2022; Ref: scu.78021