Cold rooms Plant and machinery allowancesCommentary – Practical Capital Allowances ¶11-310 ; Tax Reporter ¶245-670 HMRC Guidance – CA22030 ; CA22120 Case Law – (1) ELLERKER (H.M. INSPECTOR OF TAXES) v. UNION COLD STORAGE CO., LTD. (2) THOMAS BORTHWICK & SONS, LTD. v. COMPTON (H.M. INSPECTOR OF TAXES)
Plant and machinery allowancesCommentary – Practical Capital Allowances ¶11-310 ; Tax Reporter ¶245-670 HMRC Guidance – CA22030 ; CA22120 Case Law – (1) ELLERKER (H.M. INSPECTOR OF TAXES) v. UNION COLD STORAGE CO., LTD. (2) THOMAS BORTHWICK & SONS, LTD. v. COMPTON (H.M. INSPECTOR OF TAXES)