References: Ind Summary 18-Oct-1993, Ind Summary 10-May-1993
Ratio: A glasshouse ‘planteria’ which was used to show plants in a garden centre, was premises and not plant for capital allowances purposes.
Statutes: Capital Allowances Act 1990 22
This case cites:
- Appealed to – Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture) CA (Times 31-May-95, Gazette 31-Aug-95, Ind Summary 19-Jun-95, (1995) 67 TC 401)
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 . .
(This list may be incomplete)
This case is cited by:
- Appeal from – Gray (Inspector of Taxes) v Seymours Garden Centre (Horticulture) CA (Times 31-May-95, Gazette 31-Aug-95, Ind Summary 19-Jun-95, (1995) 67 TC 401)
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 . .
(This list may be incomplete)
Last Update: 29-Aug-16
Ref: 80985
