Capital Allowance: Is a Swimming Pool a Plant?
Cooke v Beach Station Caravans Ltd England & Wales Chancery Division 5 July 1974 The Respondent Company was the operator of a caravan park at a seaside resort. The Respondent hires caravans on the site to its customers, and also provides sites for the parking of caravans owned by tourists. The site facilities are available […]
Capital Allowance: Is Silo for Temporary Storage a Plant?
SchofieldvR & H Hall Ltd Northern IrelandCourt of Appeal (Northern Ireland) 27 November 1974 The Appellant Company (which was resident in the Republic of Ireland but had a branch in Northern Ireland) carried on the business of importers of grain for sale to millers and to manufacturers of animal feeding-stuffs. The business was carried on […]
Capital Allowance: Is Acoustic Ceilings and Electrical Installations a Plant?
Imperial Chemical Industries of Australia and New Zealand ltd. v. Federal Commissioner of Taxation 25 march 1970 Imperial Chemical Industries (Australasia) Ltd was formed in 1928 as an Australian subsidiary of the British chemical company ICI Ltd. And was renamed Imperial Chemical Industries of Australia and New Zealand Limited (ICIANZ) in 1929. The taxpayer claimed […]
Capital Allowance: Is Canopy over Petrol Filling Station a Plant?
Dixon (HM Inspector of Taxes) v Fitch’s Garage Ltd England & WalesChancery Division 19 June 1975 The Respondent Company redeveloped the forecourt of its garage premises by providing new self-service pumps and storage tanks, and an office with a computer console, and by erecting a new canopy over the whole service area to provide adequate […]
CA from one Business Source can’t be used when computing the Income from another Business Source
American Leaf Blending Co. SDN BHD v. DGIR Privy Council Tax Cases Lord Diplock, Viscount Dilhorne, Lord Edmund-Davies, Lord Russell Of Killowen, Sir Robin Cooke18 July 1978 JUDGMENT Lord Diplock (delivering the Judgment of the Board): [1] The appellant taxpayer (“the company”) was incorporated in 1960. The principal object for which it was established was […]
