Water supplies and water tanks
Generally
Commentary –
Royse on Construction Industry Scheme 3.7
Plant and machinery allowances
Commentary –
Practical Capital Allowances ¶13-920
;
Tax Reporter ¶246-460
Case Law –
(1) CATTERMOLE (H.M. INSPECTOR OF TAXES) v. CORPORATION OF REIGATE (et e contra) (2) KNEEN (H.M. INSPECTOR OF TAXES) v. WOKING ELECTRIC SUPPLY CO., LTD. (et e contra) (3) KNEEN (H.M. INSPECTOR OF TAXES) v. WOKING ELECTRIC SUPPLY CO., LTD.
;
Commissioners of Inland Revenue v. Barclay, Curle & Co. Ltd. Barclay, Curle & Co. Ltd. v. Commissioners of Inland Revenue
;
MARGRETT (H.M. INSPECTOR OF TAXES) v. THE LOWESTOFT WATER & GAS COMPANY
;
St. John's School (Mountford and Another) v. Ward (H.M. Inspector of Taxes)