Bradley (Inspector of Taxes) v London Electricity Plc: ChD 1 Aug 1996

A distinction is to be found between the construction of plant and the equipment installed. The Court should examine the function of a structure to decide if it was a plant or a building for allowance.


Gazette 09-Oct-1996, Times 01-Aug-1996


Capital Allowances Act 1990 24

Corporation Tax

Updated: 18 May 2022; Ref: scu.78546