Family Golf Centres Ltd v Thorne (HMIT) (1998) Sp C 150
Mr DA Shirley.
Decision released 24 March 1998.
Capital allowances – Machinery and Plant – Golf course – New putting green – Whether plant – Green was part of the premises where the business was carried on, not plant with which business was carried on – Appeal dismissed – Capital Allowances Act 1990, s. 24, Sch. AA1
The issue was whether new putting greens constructed at a golf course were plant, qualifying for capital allowances.