Warehouse used purely for distribution of goods for retailer did not qualify for initial or writing down allowances since the use, although industrial, was not ancillary to the use as a retail shop.
Citations:
Times 20-Jul-1998
Statutes:
Capital Allowances Act 1968 1 and 2
Jurisdiction:
England and Wales
Corporation Tax
Updated: 05 May 2022; Ref: scu.89018
