Dixon (H.M. Inspector of Taxes) v Fitch’s Garage Ltd.(1) (1971-1977) 50 TC 509
HIGH COURT OF JUSTICE (CHANCERY DIVISION)–
18TH AND 19TH JUNE 1975
Corporation tax, Schedule D – Capital allowances – Machinery and plant – Canopy over petrol filling station – Whether setting of business or apparatus with which it was carried on – Functional test – Finance Act 1971 (c. 68), s. 41.
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