1982 Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] UKHL TC_55_252 (04 March 1982)


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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] UKHL TC_55_252 (04 March 1982)
URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_55_252.html
Cite as: [1982] STC 296, 1982 SLT 407, [1982] 1 WLR 322, [1982] 2 All ER 230, [1982] WLR 322, [1980] TR 421, 1982 SC (HL) 133, 55 TC 252, [1982] UKHL TC_55_252

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Inland Revenue Commissioners v Scottish & Newcastle Breweries Ltd [1982] UKHL TC_55_252 (04 March 1982)

Corporation tax - Capital allowances - Plant - Expenditure on electric fittings, wall decor and metal sculptures in hotels and licensed premises - Whether expenditure on the provision of plant - Finance Act 1971, ss 41 and 42.

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URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_55_252.html