Leeds Permanent Building Society v Proctor

Capital Allowance: Is Lamps a Plant?

J Lyons and Co. LtdvAttorney-General Supreme Court1994 A company tried to treat lighting in a tea shop as a plant. As mentioned in Yarmouth v France– the beginnings of a definition above, the earliest definition of the plant came from a case that had nothing to do with tax. Given the significance that the term […]

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CCS & CO PLT 202206000043 (LLP0033899-LCA) & AF 1538 was registered on 29th December 2022.

With effect from that date, CCS & CO (AF 1538), a conventional partnership, was converted to a limited liability partnership.