Copol Clothing Ltd. v Hindmarch (H.M. Inspector of Taxes).  BTC 35
Court of Appeal.
Judgments delivered 23 November 1983.
Corporation tax – Capital allowances – Claim for industrial buildings allowance – Inland freight depot – Goods arriving by sea transported by rail and/or road to warehouse – Goods arriving by air collected at airport and delivered to warehouse – Whether warehouse used in trade consisting in the storage of goods ‘on their arrival by sea or air into any part of the United Kingdom’ – Capital Allowances Act 1968, sec. 7(1)(f)(iv).