Theodore Wallace and John Walters QC

21 December 2007

Capital allowances – Plant – Conversion, fitting out and refurbishment of public houses – Wood panelling for ambiance – Whether panelling became part of premises – Alterations incidental to installation of plant – Barclay, Curle (1969) 45 TC 221 considered – Wipe-clean tiles in kitchen and toilets – Additional drainage – Attribution of overheads and preliminaries to expenditure on provision of plant and incidental alterations – CAA 1990, s. 24, 66, Sch. AA1 – Decision in principle on sample expenditure – Appellant succeeded in part

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