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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.

Citations:

Gazette 01-May-1996, Times 21-Mar-1996

Statutes:

Capital Allowances Act 1990 18

Jurisdiction:

England and Wales

Citing:

Appealed toGirobank 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 fromGirobank 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

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