Thomas (H.M. Inspector of Taxes) v Reynolds & Anor.  BTC 147
Judgment delivered 30 January 1987.
Capital allowances – First-year allowance – Plant or machinery – Tennis coaching business – Claim for allowance for inflatable cover for tennis courts refused – General Commissioners allowed appeal but case stated contained limited findings of fact – Whether on facts found Commissioners entitled to decide that cover was plant – Finance Act 1971, sec. 41.