Court of Appeal.

Fox, Lloyd and Glidewell L.JJ.

Judgment delivered 7 December 1988.

Capital allowances – First-year allowance – Plant – Expenditure on the provision of machinery or plant – Fixtures such as wall and floor tiles, raised floors, staircases, shop fronts, etc. in restaurants designed to attract customers and create a particular atmosphere – Whether plant – Finance Act 1971, sec. 41(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.