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 […]
