Capital Allowance: Whether Car Wash enclosures constitute Plant
Attwood (HM Inspector of Taxes) and Anduff Car Wash Ltd This was an appeal by the Revenue from a decision of the special commissioners that the entire site on which stood a building incorporating car washing machinery and control equipment qualified as “plant” for the purposes of capital allowances. Anduff’s trade was operating some 78 […]
Capital Allowance: Whether a Ship used as a Restaurant constitutes Plant
High Court of Justice (Chancery Division) Court of Appeal Benson (H.M. Inspector of Taxes) v Yard Arm ClubLtd 15 January 1979 England & Wales In 1962 the Company bought a secondhand ship and converted her into a floating restaurant. The converted hulk had no means of propulsion or steering. She was moored with an attendant […]
