The use of a building for data processing does not qualify it as the subjection of goods or materials to any process and therefore no capital allowance was claimable.
Citations:
Times 06-Jan-1998, Gazette 11-Feb-1998, [1997] EWCA Civ 3061
Statutes:
Capital Allowances Act 1990 18
Jurisdiction:
England and Wales
Citing:
Appeal from – Girobank Plc v Clarke (Inspector of Taxes) ChD 21-Mar-1996
The part use of an industrial building as an office defeats a capital allowance claim. . .
Cited by:
Appealed to – Girobank Plc v Clarke (Inspector of Taxes) ChD 21-Mar-1996
The part use of an industrial building as an office defeats a capital allowance claim. . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 13 November 2022; Ref: scu.143460