HL Corporation tax – Capital allowances – Lighting and other apparatus installed in shop premises – Whether ‘plant’ or ‘setting’ within which merchandise was sold – Finance Act 1971, s 41.
[1982] UKHL TC – 55 – 188, [1982] 1 WLR 1450, 55 TC 188, [1982] STC 307, [1982] 2 All ER 247
Bailii
England and Wales
Corporation Tax
Updated: 10 January 2022; Ref: scu.559772