HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

4TH AND 5TH JULY 1974

Corporation tax, Schedule D – Capital allowances – Machinery and plant – Caravan park operator – Swimming pools – Equipped with filtration, etc., plant – Whether pools as a whole plant – Whether costs of excavation, etc. qualify for capital allowances – Capital Allowances Act 1968 (c. 3), ss. 18 and 19.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.