The part use of an industrial building as an office defeats a capital allowance claim.
Citations:
Gazette 01-May-1996, Times 21-Mar-1996
Statutes:
Capital Allowances Act 1990 18
Jurisdiction:
England and Wales
Citing:
Appealed to – 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. . .
Cited by:
Appeal from – 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. . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 14 August 2022; Ref: scu.80844
