C.I.R. v Scottish and Newcastle Breweries Ltd
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(1982) 55 TC 252 Capital allowances - plant and machinery - apparatus used for purpose of a business - functional test - whether light fittings and other decorative items were plant - Finance Act 1971, s. 41 In this case, the company spent money on light fittings and wiring and...Explore the subscription options here to get full access to isurv, including downloads.
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