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England and Wales Court of Appeal (Civil Division) Decisions

You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) [1971] EWCA Civ 48_TC_257 (03 November 1971
URL: http://www.bailii.org/ew/cases/EWCA/Civ/1971/TC_48_257.html
Cite as: (1971) 48 TC 257, (48 TC 257, [1971] EWCA Civ 48_TC_257
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Odeon Associated Theatres Ltd v Jones (HM Inspector of Taxes) [1971] EWCA Civ 48_TC_257 (03 November 1971

Income tax, Schedule D - Trade - Deduction - Expenses - Repair of fixed assets - Attributable to dilapidation prior to acquisition - Whether chargeable against capital or income.

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