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Girobank Plc v Clarke (HM Inspector of Taxes): CA 19 Dec 1997

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 fromGirobank 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 toGirobank 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

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