A glasshouse ‘planteria’ which was used to show plants in a garden centre, was premises and not plant for capital allowances purposes.
Citations:
Ind Summary 18-Oct-1993, Ind Summary 10-May-1993
Statutes:
Capital Allowances Act 1990 22
Jurisdiction:
England and Wales
Citing:
Appealed to – Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture) CA 31-May-1995
A ‘Planteria’ for the growing and storage of plants pending sale was premises, or a building, and not plant; no allowance was available. In considering the appeal, ‘the question for this Court, as it was for the Judge, is whether the facts found by . .
Cited by:
Appeal from – Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture) CA 31-May-1995
A ‘Planteria’ for the growing and storage of plants pending sale was premises, or a building, and not plant; no allowance was available. In considering the appeal, ‘the question for this Court, as it was for the Judge, is whether the facts found by . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 25 July 2022; Ref: scu.80985