Elliss (H.M. Inspector of Taxes) v B.P. Oil Northern Ireland Refinery Ltd.; Elliss (H.M. Inspector of Taxes) v B.P. Tyne Tanker Co. Ltd.  BTC 38
Court of Appeal (Civil Division).
Judgment delivered 12 December 1986.
Corporation tax – Capital allowances – Capital expenditure on provision of plant and machinery – Claim – Whether full capital allowances given automatically irrespective of company’s wishes – Whether only allowances specifically claimed by company to be taken into account – Finance Act 1965, sec. 56 (now Capital Allowances Act 1968, sec. 73).