St. John’s School (Mountford and Another) v Ward (H.M. Inspector of Taxes)(1) (1965-1975) 49 TC 524
HIGH COURT OF JUSTICE (CHANCERY DIVISION)–
28TH AND 29TH NOVEMBER 1973
COURT OF APPEAL–
31ST OCTOBER AND 1ST NOVEMBER 1974
Income tax, Schedule D–Capital allowances–Machinery or plant– School–Gymnasium and laboratory–Constructed of prefabricated moveable panels–Whether structures plant–Whether expenditure apportionable between structures and equipment contained therein–Apportionment impossible without evidence–Capital Allowances Act 1968 (c. 3), ss. 18, 19 and 77(1).