J D Wetherspoon plc v Revenue & Customs
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[2007] UKSPC SPC00657 (21 December 2007) Capital allowances - machinery or plant - refurbishment of public houses - preliminaries - business test - premises test - whether refurbishment works were eligible for capital allowances - whether plant, or alterations to existing building was incidental to installation...Explore the subscription options here to get full access to isurv, including downloads.
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