Correct classification, for the purposes of capital allowances, of expenditure on a building provided for the business of the appellant.
Judges:
Carnwath LJ, Hallett LJ, Lawrence Collins LJ
Citations:
[2007] EWCA Civ 545, [2007] Bus LR 1686, [2007] BTC 607, [2007] STC 1442, [2007] STI 1773, [2007] NPC 73, (2007) 151 SJLB 861
Links:
Jurisdiction:
England and Wales
Citing:
At SCIT – Maco Door and Window Hardware (UK) Ltd v Revenue and Customs SCIT 25-Oct-2005
SCIT CAPITAL ALLOWANCES – industrial buildings allowances – building used to house goods manufactured by the Appellant’s Austrian parent company for sale to wholesalers in the UK to be used in manufacture – . .
Appeal from – Revenue and Customs v Maco Door and Window Hardware (Uk) Ltd ChD 19-Jul-2006
The Revenue sought to disallow for industrial buildings allowance sums expended on warehouse premises which were to be used to store window products imported for use in other manufacturing processes.
Held: The Revenue’s appeal succeeded. ‘The . .
Cited by:
Appeal from – Maco Door and Window Hardware (UK) Ltd v Revenue and Customs HL 30-Jul-2008
The House was asked whether a warehouse used to store purchases made by the company from its parent company in Austria, was an ‘industrial building or structure’. It was agreed that the facility was used for the storage of materials for use in later . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 27 October 2022; Ref: scu.253493