Melluish (Inspector of Taxes) v BMI (No3) Ltd and Related Appeals: ChD 15 Feb 1994

No capital allowances were available for a lease of heating equipment in a tenanted property. Allowances might be available if the property were not tenanted.


Gazette 02-Mar-1994, Ind Summary 28-Mar-1994, Times 15-Feb-1994


Finance Act 1971 44(1)


England and Wales

Cited by:

Appeal fromMelluish (Inspector of Taxes) v BMI (No 3) Ltd and Related Appeals CA 17-Aug-1994
Capital allowances were not available on plant which had been leased to the Local Authority and which had since had become part of land occupied by them. The plant was no longer owned by the tax payers. Leased fixtures given capital allowances by . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 04 June 2022; Ref: scu.83614