Cases - HM Revenue & Customs Commissioners v Anchor International Ltd

Record details

Name

HM Revenue & Customs Commissioners v Anchor International Ltd

Date

[2005]

Citation

TCL3751

Legislation

Capital Allowances Act 1990

Keywords

Capital allowances - machinery or plant - premises test - whether a synthetic grass football pitch was plant - Capital Allowances Act 1990, s. 24

Summary

A synthetic grass football pitch was found to be plant.